C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
Chapter 11Payments between companies etc: exception from duties to deduct
Exception from duties to deduct for excepted payments
932Meaning of “qualifying partnership”
For the purposes of this Chapter a partnership is a “qualifying partnership” if any partner in the partnership is a company or a local authority.
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)