# The Income and Corporation Taxes Act 1988, Section 349B(3) Order 2002

S.I. 2002/2931 · made 27 November 2002

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.

Made under: Income and Corporation Taxes Act 1988 (Section 349B)

PDFs: Printed copy https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-349b3-order-2002/pdf/uksi_20022931_en.pdf

## Introductory text

Taxes
Made 27th November 2002
Laid before the House of Commons 27th November 2002
Coming into force 1st December 2002
The Treasury, in exercise of the powers conferred upon them by section 349B(8) of the Income and Corporation Taxes Act 1988 (“the Taxes Act”) hereby make the following Order:

## 1 

This Order may be cited as the Income and Corporation Taxes Act 1988, Section 349B(3) Order 2002, and shall come into force on 1st December 2002.

## 2 

In section 349B(3) of the Taxes Act after “made to” insert “, or to the nominee of”.

## Signature

Nick Ainger
Jim Fitzpatrick
Two of the Lords Commissioners of Her Majesty’s Treasury
27th November 2002

## Explanatory note

(This note is not part of the Order)
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.

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Source: https://www.legislation.gov.uk/uksi/2002/2931 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-349b3-order-2002
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.