Commentary on Sections Overview Overview Section 961: Relationship between Chapter and Income Tax Acts powers
2934.This section confirms that nothing in the Chapter affects any powers in the Income Tax Acts about the recovery of income tax. It is based on paragraph 11 of Schedule 16 to ICTA.
2935.This section applies both to the payer and the recipient. This point was confirmed in Grosvenor Place Estates Ltd v Roberts (1960), 39 TC 433 CA where it was held that the recipient could be assessed to tax where the payer failed to deduct tax, notwithstanding the express rights of Her Majesty’s Revenue and Customs to assess the payer (Donovan LJ at page 453).