Statute
Section 106 — Taxes Management Act 1970: Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.
Text of the provision Official document
Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction. 106 1 A person who refuses to allow a deduction of income tax authorised by the Taxes Acts to be made out of any payment shall incur a penalty of £50.
2 Every agreement for payment of interest, rent or other annual payment in full without allowing any such deduction shall be void.
Official source: legislation.gov.uk
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