§
Amendments made: No. 3, in page 119, line 11, leave out 'of the payment made by the intermediary' and insert
'determined in accordance with subsection (2A) below.'.
§ No. 4, in page 119, line 17, at end insert—
§ '(2A) The amount referred to is—
- (a) if the amount of the payment made by the intermediary is an amount to which the recipient, is entitled after deduction of any income tax, the aggregate of the amount of that payment and the amount of any income tax due; and
- (b) in any other case, the amount of the payment made by the intermediary.'
§ No. 4, in page 119, line 17, at end insert—
§ '(2A) The amount referred to is—
- (a) if the amount of the payment made by the intermediary is an amount to which the recipient is entitled after deduction of any income tax, the aggregate of the amount of that payment and the amount of any income tax due; and
- (b) in any other case, the amount of the payment made by the intermediary.'
§
No. 5, in page 119, line 18, leave out 'is made to an employee' and insert
'of, or on account of, assessable income of an employee is made.'.
§ No. 6, in page 119, line 24, after 'persons' insert 'who include'.—[Mr. Dorrell.]