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Legislation
Income Tax Act 2007

Crossheading Supplementary

  • Section 975 Statements about deduction of income tax
  • Section 975A Statements about certain payments of interest
  • Section 976 Arrangements for payments of interest less tax or at specified net rate
  • Section 977 Payments to companies
  • Section 978 Application to public departments
  • Section 979 Designated international organisations: exceptions from duties to deduct
  • Section 979A FSCS payments representing interest
  • Section 980 Derivative contracts: exception from duties to deduct
  • Section 981 Foreign currency securities etc: exception from duties to deduct
  • Section 981A Offshore receipts in respect of intangible property: exception from duties to deduct
  • Section 982 Income tax is calculated by reference to gross amounts
  1. Supplementary
  2. Application to public departments

Section 978 | Application to public departments

From legislation.gov.uk

(1)This Part applies in relation to payments made by public offices and departments of the Crown except as mentioned in subsection (2).

(2)This Part does not apply to payments made by public offices and departments of—

(a)any country mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61) (which contains a list of Commonwealth countries) or the Republic of Ireland, or

(b)any state or province of a country within paragraph (a).

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