At the end of section 16 of the Taxes Management Act 1970 (fees, commissions etc.) there shall be added—
This section has effect with respect to payments made in the year 1988-89 or any subsequent year of assessment.
Section 124: Returns of fees, commissions etc.
Finance Act 1988 · 1988 c. 39View on legislation.gov.uk
Part III: Income Tax, Corporation Tax and Capital Gains Tax — chapter V: Management
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