Section 452 The gross amount of a payment
References in this Chapter to the gross amount of a payment are to the amount of the payment before deduction of the sum representing income tax deductible from it under Chapter 6 of Part 15 (deduction from annual payments and patent royalties).
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)