# Income Tax (Trading and Other Income) Act 2005, Section 602: Payments received after deduction of tax

Extent: E+W+S+N.I.

In accordance with section 848 of ITA 2007, a sum representing income tax deducted under either of the following Chapters from a payment of royalties or other income within this Chapter is treated as income tax paid by the recipient —
Chapter 6 of Part 15 of ITA 2007 (deduction from annual payments and patent royalties), and
Chapter 7 of that Part (deduction from other payments connected with intellectual property).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/602 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-602
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.