Section 898 — Income Tax Act 2007: Overview of Chapter

Overview of Chapter 898 1 This Chapter deals with the deduction of sums representing income tax from—

a qualifying annual payments, and b royalties or other sums paid in respect of the use of patents.

2 See also—

a Chapter 11 (payments between companies etc) for an exception from the duties to deduct sums representing income tax under this Chapter, b Chapter 4 of Part 8, which gives relief for certain payments from which sums representing income tax must be deducted under this Chapter, and c section 615(3) of ICTA (exemption from tax in respect of certain pensions) which contains a further exception from the duties to deduct sums representing income tax under this Chapter.

3 If a payment to which a provision of this Chapter applies is also one to which section 906 applies, it is treated as not being a payment to which a provision of this Chapter applies.