ANNEX 1:: MINOR CHANGES IN THE LAW MADE BY THE BILL Related Changes
There are a number of related Changes, which are concerned with:
	when payments are regarded as being, or not being, made out of profits or gains brought into charge to income tax, not least in the context of trusts (Change 82);
	the rate at which tax is to be deducted, depending on the year in which the payment is made (Change 138);
	the deduction of tax from patent royalties which are annual payments (Change 139); and
	the interplay between charges on income and various reliefs and adjustments that relate to a later year, such as loss relief claims and farmers’ and creative artists’ averaging (Change 154).