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Legislation

Income Tax Act 2007

Crossheading Discretion to make payments gross

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Section 914 European Union
Section 915 Power to make directions disapplying section 914
Section 916 Duty of payee to notify if payment not exempt
Section 917 Supplementary

Income Tax Act 2007
Discretion to make payments gross

Section 916 | Duty of payee to notify if payment not exempt

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 914-917 and cross-heading repealed (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(1)(b)

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