Section 94 Deduction of tax: payments to exempt bodies etc

United Kingdom

F1(1)

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(2)

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(3)

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(4)

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(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.

Annotations

Textual amendments

F1: S. 94(1)-(4) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)