{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-975",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-975.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/975",
  "kind": "section",
  "number": "975",
  "heading": "Statements about deduction of income tax",
  "text": "(1) Subsection (2) applies if—\n(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 , and\n(b) the person is not under a duty to provide a statement under section 975A.\n(2) If the recipient requests it in writing, the person must provide the recipient with a statement showing—\n(a) the gross amount of the payment,\n(b) the amount of the sum deducted, and\n(c) the actual amount paid.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) A statement under this section must be in writing.\n(6) The duty to comply with a request under subsection (2) ... is enforceable by the recipient ....\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/975",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}