# Income Tax Act 2007, Paragraph 548


(1) Amend section 602 (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 either of the following Chapters ”.
(3) For the words after “recipient” substitute
“—
Chapter 6 of Part 15 of ITA 2007 (deduction from annual payments and patent royalties), and
Chapter 7 of that Part (deduction from other payments connected with intellectual property).”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/548 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-548
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.