Income Tax Act 2007 (c. 3)

Part 15 U.K. Deduction of income tax at source

Modifications etc. (not altering text)

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)

Chapter 11 U.K. Payments between companies etc: exception from duties to deduct

Excepted payments U.K.

933 UK resident companies U.K.

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.

Modifications etc. (not altering text)

C2 S. 933 applied (6.4.2013) by Small Charitable Donations Act 2012 (c. 23), s. 21, Sch. para. 10