Section 936 | Recipients who are to be paid gross

(1)A payment is an excepted payment if it is made to, or to the nominee of, a recipient who is specified in subsection (2) as a recipient who is to be paid gross.

(2)The following recipients are to be paid gross—

(a)a local authority,

(b)a health service body within the meaning of section 986 of CTA 2010,^F1

(c)a public office or department of the Crown other than one mentioned in section 978(2),

(d)a charity,

(e)a body for the time being mentioned in section 468 of CTA 2010 (bodies that are allowed the same exemption from tax as charitable companies the whole income of which is applied to charitable purposes),^F2

(f)a body which is an association for the purposes of section 469(1)(a) of CTA 2010 (scientific research associations) and complies with the conditions in subsections (2) and (3) of that section,^F3

(g)the scheme administrator of a registered pension scheme,

(h)the sub-scheme administrator of a sub-scheme which forms part of a split scheme pursuant to the Registered Pensions (Splitting of Schemes) Regulations 2006 (S.I. 2006/569),

(i)the trustees of a scheme entitled to exemption under section 613(4) of ICTA (Parliamentary pension funds), and

(j)the persons entitled to receive the income of a fund entitled to exemption under section 614(3) of ICTA (certain colonial, etc pension funds).

(3)The Treasury may by order amend this section so as to add to, restrict or otherwise alter the persons or bodies who are to be paid gross.