Section 145 Payment of rent &c., under deduction of tax.

In section 119(1) of the Taxes Act 1988 (rent, &c., payable in connection with mines, quarries and similar concerns), the words from “and, subject to subsection (2) below, shall be subject to deduction of income tax” to the end shall cease to have effect.

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The provisions of this section have effect in relation to payments made after the passing of this Act.