Meaning of payment
This
adran has no associated
Nodiadau Esboniadol
3It is immaterial for the purposes of section 11 and this Schedule—
(a)to whom a payment is made, and
(b)who receives benefit from a payment.
3It is immaterial for the purposes of section 11 and this Schedule—
(a)to whom a payment is made, and
(b)who receives benefit from a payment.