# Income Tax Act 2007, Paragraph 169


(1) Sub-paragraph (2) applies to any references in the Taxation of Income from Land (Non-residents) Regulations 1995 (S.I. 1995/2902) to payments to be made to the Board in respect of tax that is or may become chargeable as the income from a business of a non-resident (as defined in those regulations).
(2) On and after 6 April 2007 those references are to be read as references to income tax to be paid to the Commissioners for Her Majesty's Revenue and Customs in respect of non-resident landlord income (as defined in section 971(2)).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/169 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-169
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.