Section 94 | Deduction of tax: payments to exempt bodies etc

(1)Repealed^F1

(2)Repealed^F1

(3)Repealed^F1

(4)Repealed^F1

(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.

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(7)The amendments made by this section apply for the purposes of payments made on or after 1st October 2002.