SCHEDULES
SCHEDULE 16 C1M1 COLLECTION OF INCOME TAX ON COMPANY PAYMENTS WHICH ARE NOT DISTRIBUTIONS
Annotations:
Modifications etc. (not altering text)
Marginal Citations
M1
Source—1972 Sch.20
Interpretation
1
In this Schedule “relevant payment” means any payment to which section 350(4)(a) applies.
See—1970(M) s.55—recovery of tax not in dispute.1970(M) s.87—interest on overdue ACT.1988 s.339—donations to charity.1988 s.341—payments of interest etc between related companies.1988 s.479—interest paid on deposits with banks etc. (but ceases to have effect as regards interest paid or credited on or after 6April 1991).1988 s.480A—relevant deposits: deduction of tax from interest payments.S.I. 1988 No.482 (in Part III Vol.5) regn. 7—Building Society Regulations.