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Exception from duties to deduct for excepted payments Exception from duties to deduct for excepted payments

  1. 930Exception from duties to deduct sums representing income tax
  2. 931Power to make directions disapplying section 930
  3. 932Meaning of “qualifying partnership”

Notes on Part 15

Modifications

C1

Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)