Statute
Section 982 — Income Tax Act 2007: Income tax is calculated by reference to gross amounts
Text of the provision Official document
Income tax is calculated by reference to gross amounts 982 If any provision of this Part requires the deduction from a payment of a sum representing income tax at a specified rate, the rate is to be applied to the gross payment, that is to the payment before deduction of a sum representing income tax under this Part.
Official source: legislation.gov.uk
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