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Legislation

Finance Act 2004

Crossheading Payment without deduction

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Section 101 Payment of royalties without deduction at source
Section 102 Claim for tax deducted at source from exempt interest or royalty payments

Chapter 6 Exemption from income tax for certain interest and royalty payments
Crossheading Payment without deduction

Crossheading Payment without deduction

From legislation.gov.uk

Contents

Section 101 Payment of royalties without deduction at source
Section 102 Claim for tax deducted at source from exempt interest or royalty payments