[850E Payments by B out of the excess part of B's profit share]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[850E  Payments by B out of the excess part of B's profit share]

[(1)     Subsection (2) applies in a case in which section 850C(4) or section 850D(4) applies if—

(a)     there is an agreement in place in relation to the excess part of B's profit share,

(b)     as a result of the agreement, B makes a payment to another

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