Income Tax Act 2007 section 915

Power to make directions disapplying section 914

Section 915 gives HMRC officers the power to direct that the exemption from income tax deduction at source (under section 914) should not apply where they are not satisfied that payments will genuinely qualify as exempt.

• An officer of Revenue and Customs may issue a direction disapplying the section 914 exemption from deduction of tax at source.
• The power arises where the officer is not satisfied that the payments in question will in fact be exempt under the relevant provisions (section 758 of ITTOIA).
• Once such a direction is made, the paying company must deduct income tax from the payments if required to do so under sections 903(7) or 906.
• The power was originally vested in "the Board" but is now exercisable by an individual officer of Revenue and Customs.