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Legislation
Income Tax Act 2007

Crossheading Excepted payments

  • Section 933 UK resident companies
  • Section 934 Non-UK resident companies
  • Section 935 PEP and ISA managers
  • Section 936 Recipients who are to be paid gross
  • Section 937 Partnerships
  1. Excepted payments
  2. UK resident companies

Section 933 | UK resident companies

From legislation.gov.uk

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.

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