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Legislation

Income Tax Act 2007

Crossheading Duty to deduct sums representing income tax

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Section 851 Duty to deduct sums representing income tax
Section 852 Power to make regulations disapplying section 851

Income Tax Act 2007
Duty to deduct sums representing income tax

Section 851 | Duty to deduct sums representing income tax

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 851 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 1(a)

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