Part 15

Deduction of income tax at source
Chapter 11

Payments between companies etc: exception from duties to deduct

Exception from duties to deduct for excepted payments

Meaning of “qualifying partnership”
932
For the purposes of this Chapter a partnership is a “qualifying partnership” if any partner in the partnership is a company or a local authority.
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)