Statute
Section 978 — Income Tax Act 2007: Application to public departments
Text of the provision Official document
Application to public departments 978 1 This Part applies in relation to payments made by public offices and departments of the Crown except as mentioned in subsection (2).
2 This Part does not apply to payments made by public offices and departments of—
a any country mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61) (which contains a list of Commonwealth countries) or the Republic of Ireland, or b any state or province of a country within paragraph (a).
Official source: legislation.gov.uk
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