# Income Tax Act 2007, 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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/447 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-447
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.