Section 124 | Returns of fees, commissions etc.

(1)At the end of section 16 of the Taxes Management Act 1970 (fees, commissions etc.) there shall be added—

(8)In subsection (2) above references to a body of persons include references to any department of the Crown, any public or local authority and any other public body.

(2)This section has effect with respect to payments made in the year 1988-89 or any subsequent year of assessment.