# Income Tax Act 2007, Paragraph 523


(1) Amend section 426 (annuity payments received after deduction of tax) as follows.
(2) For “Income tax deducted under either of the following sections” substitute “ In accordance with section 848 of ITA 2007 a sum representing income tax deducted under section 901 of that Act ”.
(3) Omit the words after “recipient”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/523 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-523
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.