Part III Income Tax, Corporation Tax and Capital Gains Tax
chapter V Management
Other returns and information
124 Returns of fees, commissions etc.
1
At the end of section 16 of the Taxes Management Act 1970 (fees, commissions etc.) there shall be added—
8
In subsection (2) above references to a body of persons include references to any department of the Crown, any public or local authority and any other public body.
2
This section has effect with respect to payments made in the year 1988-89 or any subsequent year of assessment.