Income Tax Act 2007 section 931

Power to make directions disapplying section 930

Section 931 gives HMRC officers the power to direct that the exemption from income tax deduction at source (under section 930) does not apply to certain payments made by companies, local authorities or qualifying partnerships.

• An HMRC officer may direct a company, local authority or qualifying partnership that the section 930 exemption from deducting income tax at source does not apply to specified payments or types of payment made after the direction is given.
• A direction can only be issued where the officer has reasonable grounds for believing that the relevant payments will not qualify as excepted payments when they are made.
• Any direction may be varied or revoked by a subsequent direction from an HMRC officer.
• A variation or revocation only takes effect in relation to payments made after the date of that variation or revocation — it does not affect payments already made.

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