Section 849 — Income Tax Act 2007: Interaction with other Income Tax Acts provisions

Interaction with other Income Tax Acts provisions 849 1 Regulations made under section 7 of TIOPA 2010 (double taxation arrangements: general regulations) make provision disapplying or otherwise affecting duties to deduct under this Part in circumstances where relief is available under double taxation arrangements.

2 Sections 821 and 822 of ICTA make provision in relation to under-deductions and over-deductions from some payments which are made before the passing of the relevant annual Act imposing income tax and corporation tax.

3 In accordance with section 783 of ITTOIA 2005 (general disregard of exempt income for income tax purposes), any payment (or part of a payment) which is exempt from income tax as a result of Part 6 of ITTOIA 2005 is ignored for the purposes of the duties under this Part. This is subject to any express or implied provision to the contrary.

4 Section 564Q (deduction of income tax at source under this Part) makes provision for Chapters 2 to 5, 12 and 19 to have effect in relation to alternative finance arrangements.

5 For exceptions from the duties to deduct under Chapters 3, 6, 7, 10 and 14 in connection with the London Olympic Games and Paralympic Games see—

a Chapter 6 of Part 3 of FA 2006, and b regulations made under that Chapter.