Section 964 — Income Tax Act 2007: Collection through self-assessment return

Collection through self-assessment return 964 1 This section applies if—

a a person makes a payment from which the person is required to deduct a sum representing income tax, and b income tax equal to the sum required to be deducted is, under section 900(3), 901(3) or 903(5) or (6), to be collected through the person's self-assessment return. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 The income tax is to be treated for the purposes of TMA 1970 as if it were income tax charged on the person or trustee.

4 Accordingly, the income tax must be taken into account for the purposes of—

a the person's or trustee's return under section 8 or 8A of TMA 1970, and b the person's or trustee's assessment to income tax under section 9 of that Act, (in addition to the person or trustee's income tax liability calculated in accordance with Chapter 3 of Part 2 (calculation of income tax liability)). 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .