Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 614ZC
Treatment of payer of manufactured payment
Section 614ZC sets out how income tax treats a person who makes a manufactured payment under a manufactured payment relationship, including when a deduction for such a payment is or is not allowed.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.