Commentary on Sections Overview Overview Section 964: Collection through self-assessment return
2945.This section is based on sections 348 and 350 of ICTA.
2946.The section arises as a direct result of Change 81 in Annex 1. See the commentary on Chapter 6 of this Part.
2947.See also Change 147 in Annex 1 and the commentary on section 963.
2948.The amount to be collected is equal to the sums required to be deducted under the provisions referred to in subsections (1)(b) and (2).
2949.Subsections (3) to (5) make related provision to ensure that TMA provisions apply as necessary to support this.
2950.The liability does not arise in respect of a person’s own income tax affairs, but in relation to sums representing income tax deducted from payments a person makes. That is why, as indicated in subsection (4), it does not form part of the calculation of a person’s own liability to income tax as such.