Private: Operational: Practical Implementation Module 10: Payments and Withholding Lesson 3: Amounts Subject to Chapter 3 Withholding – Withholding Agents Lesson 3: Amounts Subject to Chapter 3 Withholding – Withholding Agents In lesson 3 we talk about all of the types of payments subject to chapter 3 withholding. We also talk in detail about the definition and function of a withholding agent. Lesson Resources Video Transcript Audio Previous Lesson Back to Module Next Lesson