ANNEX 1:: MINOR CHANGES IN THE LAW MADE BY THE BILL Consequential amendments to London Olympic Games legislation
Sections 65, 67 and 68 of FA 2006 remove from certain persons the duty to deduct sums representing income tax from annual payments. The source legislation refers only to section 349(1) of ICTA; it does not refer to section 348(1), but only because that section provides a right to deduct rather than a duty to deduct. Accordingly, consequential amendments are made by Schedule 1 to ensure that no new duty to deduct arises in such cases as a result of this Change replacing the right to deduct under section 348(1) with a duty.