Section 909 — Income Tax Act 2007: Royalty payments: further provision

Royalty payments: further provision 909 1 A payment to which section 906 applies is treated for all income and corporation tax purposes as made when it is made by the first person who makes it, not when it is made by or through any other person.

2 If, under section 906, a sum representing income tax must be deducted from a payment, any agreement to make the payment without deduction of that sum is void.

3 Section 906—

a applies to payments on account of royalties as it applies to payments of royalties, and b applies to payments on account of sums payable periodically as it applies to payments of sums payable periodically.