936 Recipients who are to be paid gross
Income Tax Act 2007 (2007 c 3) | Legislation

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

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