Section 40 | Treatment of deductions from payments to sub-contractors

(1)Repealed^F1

(2)In section 829 of the Taxes Act 1988 (application of Income Tax Acts to public departments), after subsection (2) insert—

(2A)Subsections (1) and (2) above have effect in relation to Chapter 4 of Part 13 of this Act (sub-contractors in the construction industry) as if the whole of any deduction required to be made under section 559 were in all cases a deduction of income tax.

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(3)Repealed^F2

(4)This section has effect in relation to deductions made under section 559 of the Taxes Act 1988 on or after 6th April 2002.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .^F3