{
  "url": "https://openlegislation.uk/finance-act-2002/section-94",
  "json_url": "https://openlegislation.uk/finance-act-2002/section-94.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "section/94",
  "kind": "section",
  "number": "94",
  "heading": "Deduction of tax: payments to exempt bodies etc",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) In section 98 of the Taxes Management Act 1970 (c. 9) (special returns, etc), in subsection (4B)—\n(a) in paragraph (a), after “a company” insert “ or local authority ”,\n(b) in paragraph (b)—\n(i) after “the company” insert “ or authority ”, and\n(ii) for “either”, in each place, substitute “ one ”,\n(c) in paragraph (c), after “the company” insert “ or authority ”, and\n(d) in paragraph (d), for “neither” substitute “ none ”.\n(6) In that section, for subsection (4C) substitute—\n“(4C) In subsection (4B) above—\n“company” includes a partnership of which any member is a company; and\n“local authority” includes a partnership of which any member is a local authority.”.\n(7) The amendments made by this section apply for the purposes of payments made on or after 1st October 2002.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 94(1)-(4) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/section/94",
    "retrieved_at": "2026-10-29T09:19:27.148984+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}