{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-349b3-order-2002",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-349b3-order-2002.json",
  "id": "uksi/2002/2931",
  "title": "The Income and Corporation Taxes Act 1988, Section 349B(3) Order 2002",
  "short_title": "Income and Corporation Taxes Act 1988, Section 349B(3) 2002",
  "long_title": "This Order amends the provisions of section 349B(3) of the Income and Corporation Taxes Act 1988 (c. 1). Section 349A provides that a company or local authority may make certain payments gross (that is, without deduction of tax) if it reasonably believes one of the conditions in section 349B to be satisfied. The effect of the Order is to widen the condition in section 349B(3), to cover payments to a nominee of certain U.K. tax-exempt bodies.",
  "citation": "S.I. 2002/2931",
  "type": "uksi",
  "year": "2002",
  "number": "2931",
  "version": "current",
  "date": "2002-11-27",
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      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-349b3-order-2002/introduction",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-349b3-order-2002/note",
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    }
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      "source_url": "https://www.legislation.gov.uk/uksi/2002/2931/pdfs/uksi_20022931_en.pdf"
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  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "ukpga/2007/3",
      "affecting_title": "Income Tax Act 2007",
      "affecting_provisions": "Sch. 3 Pt. 1"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/349B"
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2931",
    "retrieved_at": "2026-10-29T06:39:12.816979+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}