Section 426 Annuity payments received after deduction of tax
United Kingdom
F1In accordance with section 848 of ITA 2007 a sum representing income tax deducted under section 901 of that Act from an annuity payment within this Chapter is treated as income tax paid by the recipient F2. . . .
Annotations
Textual amendments
- F1
Words in s. 426 substituted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 523(2) (with transitional provisions and savings in Sch. 2)
- F2
Words in s. 426 repealed (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 523(3), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)