Section 975 | Statements about deduction of income tax

(1)Subsection (2) applies if—^F1

(a)a person makes a payment from which a sum representing income tax must be deducted under any provision of Chapters 2 to 7 or under section 919 or 928 , and^F1F2

(b)the person is not under a duty to provide a statement under section 975A.^F2

(2)If the recipient requests it in writing, the person must provide the recipient with a statement showing—

(a)the gross amount of the payment,

(b)the amount of the sum deducted, and

(c)the actual amount paid.

(3)Repealed^F3

(4)Repealed^F4

(5)A statement under this section must be in writing.

(6)The duty to comply with a request under subsection (2) ... is enforceable by the recipient ....^F5

(7)Repealed^F6