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Legislation

Finance Act 2004

Crossheading Exemption from income tax

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Section 98 Exemption from income tax for certain interest and royalty payments
Section 99 Permanent establishments and “25% associates”

Chapter 6 Exemption from income tax for certain interest and royalty payments
Crossheading Exemption from income tax

Crossheading Exemption from income tax

From legislation.gov.uk

Contents

Section 98 Exemption from income tax for certain interest and royalty payments
Section 99 Permanent establishments and “25% associates”