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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

Payment without deduction
Claim for tax deducted at source from exempt interest or royalty payments

Section 102 | Claim for tax deducted at source from exempt interest or royalty payments

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed