Commentary on Sections Overview Overview Section 912: Power to make directions disapplying section 911
2779.This section gives power to an officer of Revenue and Customs, if not satisfied that the payee will in fact be entitled to double taxation relief on a royalty payment, to direct that section 911 is not to apply. It is based on section 349E(3) and (4) of ICTA.
2780.If an officer so directs, the paying company will then have to deduct a sum representing income tax at the basic rate as required under Chapter 6 or 7.
2781.The reference in the source legislation to “the Board” is replaced with a reference to “an officer of Revenue and Customs”. See Change 5 in Annex 1.