Section 106: Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.

Taxes Management Act 1970 · 1970 c.9

Part X: PENALTIES, ETC.

106(1)

A person who refuses to allow a deduction of income tax authorised by the Taxes Acts to be made out of any payment shall incur a penalty of £50.

106(2)

Every agreement for payment of interest, rent or other annual payment in full without allowing any such deduction shall be void.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.