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Paragraph 3

United Kingdom

The return made by a company for any period shall show—

(a)

the amount of any relevant payments made by the company in that period; and

(b)

the income tax in respect of those payments for which the company is accountable.

Notes on Schedule 16

Textual amendments

F1

Sch. 16 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 235, Sch. 3 Pt. 1 (with Sch. 2)