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Legislation
Income Tax Act 2007

Crossheading Exception from duties to deduct for excepted payments

  • Section 930 Exception from duties to deduct sums representing income tax
  • Section 931 Power to make directions disapplying section 930
  • Section 932 Meaning of “qualifying partnership”
  1. Exception from duties to deduct for excepted payments
  2. Meaning of “qualifying partnership”

Section 932 | Meaning of “qualifying partnership”

From legislation.gov.uk

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.

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