Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
Deduction of tax
94 Deduction of tax: payments to exempt bodies etc
F1(1)
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F1(2)
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F1(3)
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F1(4)
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(5)
In section 98 of the Taxes Management Act 1970 (c. 9) (special returns, etc), in subsection (4B)—
(a)
in paragraph (a), after “a company” insert “
or local authority
”
,
(b)
in paragraph (b)—
(i)
after “the company” insert “
or authority
”
, and
(ii)
for “either”, in each place, substitute “
one
”
,
(c)
in paragraph (c), after “the company” insert “
or authority
”
, and
(d)
in paragraph (d), for “neither” substitute “
none
”
.
(6)
“(4C)
In subsection (4B) above—
“company” includes a partnership of which any member is a company; and
“local authority” includes a partnership of which any member is a local authority.”.
(7)
The amendments made by this section apply for the purposes of payments made on or after 1st October 2002.