Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk
Part X: PENALTIES, ETC.
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.
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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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
