Income Tax Act 1805

Duty to be stopped or deducted when the principal Sums are payable.

CLXXIX. Provided always, and be it enacted, That such of the said Duties granted by this Act, and the Contributions hereby authorized which may be detained or stopped, and deducted out of the Sums in respect whereof they shall be charged or deducted, shall be respectively detained at such Times in each Year as the said Sums shall be payable to the Person or Persons entitled thereto.