94 Deduction of tax: payments to exempt bodies etcU.K.
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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.
Textual Amendments
F1S. 94(1)-(4) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)