(1)

(a) An accountable person making a relevant payment shall deduct from the amount of the payment the appropriate tax in relation to the payment.

(b) The specified person or, where section 529A applies, the partnership to whom the amount is payable shall allow such deduction on receipt of the residue of the payment.

(c) The accountable person making the deduction and, if the accountable person is an authorised insurer, any subscriber or member on whose behalf the accountable person is making the relevant payment shall be acquitted and discharged of such amount as is represented by the deduction, as if the amount had actually been paid.

(2) Where -

(a) in accordance with section 522 or 529A, a relevant payment has been made to a practitioner, an employer or, as the case may be, a partnership by an authorised insurer, and