Section 447 Overview of Chapter
(1)
This Chapter gives relief for some of the payments from which sums representing income tax must be deducted under Chapter 6 of Part 15 (deduction from annual payments and patent royalties).
(2)
For the payments which attract relief, see sections 448 and 449.
Notes on Chapter 4
Textual amendments
- F1
Words in Pt. 8 Ch. 4 heading omitted (with effect in accordance with s. 15(5) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 15(4)(c)