91YWorking out the withholding amount

#### 91Y Working out the withholding amount (1) The withholding amount for a payment that is made in respect of the purchase of Part 7A goods where the purchase involves only Part 7A goods and an invoice is given for the purchase is:  (2) In any other case, the withholding amount for a payment that is made in respect of the purchase of Part 7A goods is:  (3) In this section: > notional wholesale selling price has the same meaning as in Table 1 in Schedule 1. > Schedule 4 rate is the rate of tax that applies to taxable dealings with goods covered by Schedule 4 to the Exemptions and Classifications Act.