- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/03/1992)
- Gwreiddiol (Fel y'i Deddfwyd)
Income and Corporation Taxes Act 1988
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Rhagor o Adnoddau
Changes over time for: Section 564
Version Superseded: 01/05/1995
Alternative versions:
- 01/02/1991- Amendment
- 16/03/1992
Point in time - 01/05/1995- Amendment
- 31/07/1998- Amendment
- 06/04/2007- Amendment
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Point in time view as at 16/03/1992. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 564 is up to date with all changes known to be in force on or before 12 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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564 Conditions to be satisfied by firms.U.K.
(1)In the case of an application for the issue of a certificate under section 561 to an individual or a company as a partner in a firm the following conditions are required to be satisfied by the firm.
(2)M1The firm’s business must be carried on in the United Kingdom and must satisfy the conditions mentioned in section 562(2)(a) to (d).
(3)Subject to subsection (4) below, any income tax or corporation tax which became due from any partner in the firm in respect of the firm’s business at any time in the period of three years ending with the date of the application for a certificate under section 561 must have been paid when the tax was demanded.
(4)Where the obligation referred to in subsection (3) above has not been complied with in the case of any firm, the firm shall nevertheless be treated as satisfying that condition as regards that tax if the Board are of the opinion that the failure is minor and technical and does not give reason to doubt that the conditions mentioned in subsection (5) below will be satisfied.
(5)M2There must be reason to expect that income tax or corporation tax becoming due in respect of the firm’s business in respect of periods ending after the end of the period referred to in subsection (3) above will be paid when it is demanded.
Modifications etc. (not altering text)
C1Ss. 562-565 modified (retrospectively, with application in accordance with s. 53(3) of the modifying Act) by Finance Act 1999 (c. 16), s. 53(1)(2)
Marginal Citations
M1Source-1975 (No.2) Sch.12 Pt.III 1, 2; 1980 Sch.8 7
M2Source-1975 (No.2) Sch.12 Pt.III 5
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