Section 975 Statements about deduction of income taxC1

United Kingdom

(1)

Subsection (2) applies ifF1—

(a)

a person makes a payment from which a sum representing income tax must be deducted under any provision of Chapters 2 to 7 or under section 919 or 928 F2, and

(b)

the person is not under a duty to provide a statement under section 975A.

(2)

If the recipient requests it in writing, the person must provide the recipient with a statement showing—

(a)

the gross amount of the payment,

(b)

the amount of the sum deducted, and

(c)

the actual amount paid.

F3(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

A statement under this section must be in writing.

(6)

The duty to comply with a request under subsection (2) F5... is enforceable by the recipient ....

F6(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Words in s. 975(1) inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 9(a)
F2: Words in s. 975(1) inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 9(b)
F3: S. 975(3) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(a) (with reg. 32)
F4: S. 975(4) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(a) (with reg. 32)
F5: Words in s. 975(6) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(b) (with reg. 32)
F6: S. 975(7) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(c) (with reg. 32)

Modifications

C1: Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)