# Finance Act 2002, Section 94: Deduction of tax: payments to exempt bodies etc

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) In section 98 of the Taxes Management Act 1970 (c. 9) (special returns, etc), in subsection (4B)—
(a) in paragraph (a), after “a company” insert “ or local authority ”,
(b) in paragraph (b)—
(i) after “the company” insert “ or authority ”, and
(ii) for “either”, in each place, substitute “ one ”,
(c) in paragraph (c), after “the company” insert “ or authority ”, and
(d) in paragraph (d), for “neither” substitute “ none ”.
(6) In that section, for subsection (4C) substitute—
“(4C) In subsection (4B) above—
“company” includes a partnership of which any member is a company; and
“local authority” includes a partnership of which any member is a local authority.”.
(7) The amendments made by this section apply for the purposes of payments made on or after 1st October 2002.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/section/94 (the official version)
Page: https://openlegislation.uk/finance-act-2002/section-94
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.