Overview Income Tax (Trading and Other Income) Act 2005 Section 13
3310.Following the House of Lords decision in Agassi v Robinson [2006 UKHL 23](16), section 13 of ITTOIA has been amended to make clear that when a payment or transfer of the type referred to in section 555 of ICTA is made, a liability to income tax will arise regardless of whether there is a duty to deduct income tax under section 555 of ICTA. See Change 156 in Annex 1.