{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-106",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-106.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/106",
  "kind": "section",
  "number": "106",
  "heading": "Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.",
  "text": "(1) A person who refuses to allow a deduction of income tax authorised by the Taxes Acts to be made out of any payment shall incur a penalty of £50.\n(2) Every agreement for payment of interest, rent or other annual payment in full without allowing any such deduction shall be void.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/106",
    "retrieved_at": "2026-10-29T10:51:31.747484+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."
}