# Income Tax Act 2007, 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).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/452 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-452
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.