C1Part 15Deduction of income tax at source
Chapter 11Payments between companies etc: exception from duties to deduct
Introduction
929Overview of Chapter
1
This Chapter makes provision allowing some payments made by companies, local authorities and qualifying partnerships to be paid gross where they would otherwise be subject to specified duties to deduct sums representing income tax under this Part.
2
Section 930 disapplies specified duties to deduct where a payment is made by a company, local authority or qualifying partnership which reasonably believes that the payment is an excepted payment.
3
Section 931 confers power on an officer of Revenue and Customs to disapply section 930 by direction.
4
Section 932 defines “qualifying partnership”.
5
Sections 933 to 937 make provision as to when a payment is an excepted payment.
6
Section 938 deals with what happens when a company, local authority or qualifying partnership makes a payment without deducting a sum representing income tax under a reasonable but incorrect belief that the payment is an excepted payment.
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)