Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
Deduction of tax
94 Deduction of tax: payments to exempt bodies etc
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5
In section 98 of the Taxes Management Act 1970 (c. 9) (special returns, etc), in subsection (4B)—
a
in paragraph (a), after “a company” insert “
or local authority
”
,
b
in paragraph (b)—
i
after “the company” insert “
or authority
”
, and
ii
for “either”, in each place, substitute “
one
”
,
c
in paragraph (c), after “the company” insert “
or authority
”
, and
d
in paragraph (d), for “neither” substitute “
none
”
.
6
In that section, for subsection (4C) substitute—
4C
In subsection (4B) above—
“company” includes a partnership of which any member is a company; and
“local authority” includes a partnership of which any member is a local authority.
7
The amendments made by this section apply for the purposes of payments made on or after 1st October 2002.