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 (Earnings and Pensions) Act 2003 section 61H
Relief in case of distributions by managed service company
Section 61H provided a mechanism for claiming relief where a managed service company (MSC) that is a body corporate has been subject to a deemed employment payment and also makes a distribution, so that the same income is not taxed twice. Note: this section was omitted with effect from 15 September 2016.
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.