Finance Act 2004 (c. 12)

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Part 3U.K.Income tax, corporation tax and capital gains tax

Chapter 6U.K.Exemption from income tax for certain interest and royalty payments

Exemption from income taxU.K.

F198Exemption from income tax for certain interest and royalty paymentsU.K.

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Textual Amendments

F1S. 98 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 632, Sch. 3 (with Sch. 2)

F299Permanent establishments and “25% associates”U.K.

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Textual Amendments

F2S. 99 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 633, Sch. 3 (with Sch. 2)