Part 8 Supplementary
Finance Act 2013 (2013 c 29) | Legislation

Part 8 Supplementary

Application of Schedule in cases involving joint liability to tax

55

(1)     This paragraph applies where—

(a)     section 97(2) applies and the other persons mentioned in section 97(1)(b) include a company, or

(b)     section 97(4) applies and P is a company.

(2)

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