Income Tax Act 2007 section 963A

Power to make regulations modifying section 963

Section 963A gives HMRC the power to make regulations that modify, replace or supplement the rules in section 963 governing how persons making certain payments must account for and pay over income tax deducted at source.

• HMRC may make regulations to change the timing and manner in which persons making payments subject to section 963 must account for and pay income tax collected from those payments.
• The regulations may modify or apply provisions from Parts 2 to 6 of the Taxes Management Act 1970, and may make different provision for different types of payer or different circumstances.
• HMRC may also make special arrangements for individual cases where they consider special circumstances justify doing so.
• Any regulations must be approved in draft by a resolution of the House of Commons before they can be made.