C2Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
Chapter 11Payments between companies etc: exception from duties to deduct
Excepted payments
C1933UK resident companies
A payment is an excepted payment if the person beneficially entitled to the income in respect of which the payment is made is a UK resident company.
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)