930 Exception from duties to deduct sums representing income tax
Income Tax Act 2007 (2007 c 3) | Legislation

Exception from duties to deduct for excepted payments

930  Exception from duties to deduct sums representing income tax

(1)     The duties to deduct sums representing income tax mentioned in subsection (2) do not apply to a payment if—

(a)     it is made by a company, local authority

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