Finance Act 2004 (c. 12)

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

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

Special relationships and anti-avoidanceU.K.

F1103Special relationshipsU.K.

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Textual Amendments

F1S. 103 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 637, Sch. 3 (with Sch. 2)

F2104Anti-avoidanceU.K.

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Textual Amendments

F2S. 104 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 638, Sch. 3 (with Sch. 2)