Section 40 Treatment of deductions from payments to sub-contractors

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In section 829 of the Taxes Act 1988 (application of Income Tax Acts to public departments), after subsection (2) insert—

(2A)

Subsections (1) and (2) above have effect in relation to Chapter 4 of Part 13 of this Act (sub-contractors in the construction industry) as if the whole of any deduction required to be made under section 559 were in all cases a deduction of income tax.

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This section has effect in relation to deductions made under section 559 of the Taxes Act 1988 on or after 6th April 2002.

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