ABSTRACT
There is no requirement under s 17 to report where a payment is made to, or a
receipt collected for, a person who is not an individual (in whatever capacity the
individual concerned is acting) (IT(IP)R 1992 r 3(4)(c)).
There is no requirement under s 17 to report where a payment is made to, or a
receipt collected for, a person who is not an individual (in whatever capacity the
individual concerned is acting) (IT(IP)R 1992 r 3(4)(c)).