Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 section 106
Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction
Section 106 deals with the consequences of refusing to permit authorised income tax deductions from payments, and the invalidity of agreements that attempt to circumvent such deductions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.