Where income tax is charged on the profits of royalties, markets or fairs, or on tolls, fisheries or any other annual or casual profits not distrainable, the owner or occupier or receiver of those profits shall be answerable for the income tax so charged, and may retain and deduct that tax out of any such profits.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 March 2009 - onwards
970. Recovery of income tax charged on profits not distrainable.
Repealed from 1 March 2009