Link Report

“holding company” and “subsidiary” have the same meanings as in section 155 of the Companies Act 1963 “holding company” has the same meaning as in section 8 of the Companies Act 2014;

“subsidiary” has the same meaning as in section 7 of the Companies Act 2014;

“holding company” and “subsidiary” have the same meanings as in section 155 of the Companies Act 1963 “holding company” has the same meaning as in section 8 of the Companies Act 2014;

“subsidiary” has the same meaning as in section 7 of the Companies Act 2014;

(i) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3),

(i) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3),

(i) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3),

(i) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3),

(ii) under section 372AP, in computing the amount of a surplus or deficiency in respect of rent from any premises,

(iii) under section 372AU, in computing the amount of a surplus or deficiency in respect of rent from any premises,

“close company” has the meaning assigned to it by section 430;

“domicile levy” has the meaning assigned to it by section 531AB;

“return” means such a return as is referred to in section 531AF;

(iv) under section 847A, in respect of a relevant donation (within the meaning of that section),

(v) under section 848A, in respect of a relevant donation (within the meaning of that section),

(i) any payment to which section 1025 applies made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the marriage for the benefit of the other party to the marriage, unless section 1026 applies in respect of such payment,

(ii) a payment of a similar nature to a payment referred to in subparagraph (i) pursuant to a maintenance arrangement (within the meaning of section 1025) relating to the marriage for the benefit of the other party to the marriage which attracts substantially the same tax treatment as such a payment,

(3) (a) Subsection (2)(a) shall not apply to a maintenance arrangement (within the meaning of section 1025 section 1025, 1031J or 1031Q).

(i) any payment to which section 1025 applies made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the marriage for the benefit of the other party to the marriage, unless section 1026 applies in respect of such payment,

(iii) any payment to which section 1031J applies made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the civil partnership for the benefit of the other party to the civil partnership, unless section 1031K applies in respect of such payment,

(iv) a payment of a similar nature to a payment referred to in subparagraph (iii), pursuant to an order of a court under the law of another territory that, had it been made by a court in the State, would be a maintenance arrangement (within the meaning of section 1031J), relating to the civil partnership for the benefit of the other party to the civil partnership which attracts substantially the same tax treatment as such a payment, or

(3) (a) Subsection (2)(a) shall not apply to a maintenance arrangement (within the meaning of section 1025 section 1025, 1031J or 1031Q).

(iii) any payment to which section 1031J applies made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the civil partnership for the benefit of the other party to the civil partnership, unless section 1031K applies in respect of such payment,

(v) any payment to which section 1031Q applies made by an individual pursuant to a maintenance arrangement (within the meaning of that section) where a relationship between cohabitants ends,

(3) (a) Subsection (2)(a) shall not apply to a maintenance arrangement (within the meaning of section 1025 section 1025, 1031J or 1031Q).