Paragraph 22 Deduction of tax and lifetime allowance chargeI1
Northern Ireland
The Board shall deduct from any payment which is chargeable to tax, or subject to a lifetime allowance charge within the meaning of the Finance Act 2004f1, the amount of tax charged or the amount of charge to be recovered.
Annotations
Commencement
- I1
ANNEX Scheme Pt. B art. 22 in operation at 1.4.2006, see art. 1(2)
Footnotes
- f1
-
See section 214 of the Finance Act 2004 (c.12).