# Taxes Management Act 1970, Section 106: Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.


(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.
(2) Every agreement for payment of interest, rent or other annual payment in full without allowing any such deduction shall be void.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/106 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-106
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.