Section 933 UK resident companiesC1
A payment is an excepted payment if the person beneficially entitled to the income in respect of which the payment is made is a UK resident company.
Annotations
Modifications
- C1
S. 933 applied (6.4.2013) by Small Charitable Donations Act 2012 (c. 23), s. 21, Sch. para. 10
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)