Section 111 | Payments under deduction of tax.

(1)Chapter VIIA of Part IV of the Taxes Act 1988 (paying and collecting agents) shall cease to have effect.

(2)Repealed^F1

(3)Repealed^F1

(4)Repealed^F1

(5)Repealed^F1

(6)In this section—

(a)subsections (1) and (5) apply to relevant payments or receipts in relation to which the chargeable date for the purposes of Chapter VIIA of Part IV is on or after 1st April 2001;

(b)Repealed^F2

(c)Repealed^F2