Commentary on Sections Overview
2555.This Part concerns the main rules about deduction of income tax at source.
2556.The Part sets out the various duties to deduct, apart from those arising in connection with PAYE (see Part 11 of ITEPA) and the Construction Industry Scheme (see Chapter 3 of Part 3 of FA 2004, which is taking over from Chapter 4 of Part 13 of ICTA).
2557.The Part retains the distinction in the source legislation between the deduction of “sums representing income tax” and the collection of the income tax which those sums represent. This reflects the conceptual distinction between income tax which is charged on a person’s income and income tax which is deducted at source (and not subject to a charge to tax). The Part also contains provisions which make clear the link between the sums deducted and the amount to be collected (eg section 951(2)).