Section 964 | Collection through self-assessment return

(1)This section applies if—

(a)a person makes a payment from which the person is required to deduct a sum representing income tax, and

(b)income tax equal to the sum required to be deducted is, under section 900(3), 901(3) or 903(5) or (6), to be collected through the person's self-assessment return.

(2)Repealed^F1

(3)The income tax is to be treated for the purposes of TMA 1970 as if it were income tax charged on the person or trustee.

(4)Accordingly, the income tax must be taken into account for the purposes of—

(a)the person's or trustee's return under section 8 or 8A of TMA 1970, and

(b)the person's or trustee's assessment to income tax under section 9 of that Act,

(in addition to the person or trustee's income tax liability calculated in accordance with Chapter 3 of Part 2 (calculation of income tax liability)).

(5)Repealed^F2