# Income Tax Act 2007, Section 982: Income tax is calculated by reference to gross amounts


If any provision of this Part requires the deduction from a payment of a sum representing income tax at a specified rate, the rate is to be applied to the gross payment, that is to the payment before deduction of a sum representing income tax under this Part.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/982 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-982
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.