Section 951 | Collection and payment of income tax

(1)Income tax in respect of a section 946 payment is due, from the person who makes the payment, on the date by which the return on which the payment must be included is required to be delivered.

(2)The income tax due is equal to the sum which the person is required to deduct from the payment under the applicable provision mentioned in section 946.

(3)The income tax is payable by the person without an officer of Revenue and Customs making any assessment.