Charge of tax: income specified under related aggregation provisions is subject to tax under the withholding charge framework. Section 107 provides that income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195, thereby ... Summary
Charge of tax: income specified under related aggregation provisions is subject to tax under the withholding charge framework.
Section 107 provides that income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195, thereby linking those specified categories of income to the charging mechanism set out in section 195.
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