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Taxation - decision on taxable status Duty
- Description
- If a local authority enters into a contract to which Section 61M applies, If the contract is entered into on or after 6 April 2017, the duty under subsection (1) must be complied with-
(a) on or before the time of entry into the contract, or
(b) if the services begin to be performed at a later time, before that later time.
If the contract is entered into before 6 April 2017, the duty under subsection (1) must be complied with on or before the date of the first payment made under the contract on or after 6 April 2017
- Modified
- 17 Oct 2023
- Status
- Live
- is found in the following lists
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- requires
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