# Finance Act 2013, Paragraph 9


In section 975 of that Act (statements about deduction of income tax), in subsection (1)—
(a) after “if” insert
“— ”, and
(a)
(b) at the end insert
“, and
(b) the person is not under a duty to provide a statement under section 975A”.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/11/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-11/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.