[23C Meaning of “qualifying third party payment”]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[23C  Meaning of “qualifying third party payment”]

[(1)     The following provisions apply for the purposes of this group of sections.

(2)     A payment is a “third party payment” if it is made (by T or another person) to—

(a)     T acting as trustee, or

(b)     any person other than T.

(3)     A third party payment

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