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From legislation.gov.uk
Contents
- Section 757 Interest and royalty payments: introduction
- Section 758 Exemption for certain interest and royalty payments
- Section 759 The person making the payment
- Section 760 The person beneficially entitled to the payment
- Section 761 Meaning of “25% associates”
- Section 762 Interest payments: exemption notices
- Section 763 Special relationships
- Section 764 Application of ICTA provisions about special relationships
- Section 765 Anti-avoidance
- Section 766 Interest and royalty payments: interpretation
- Section 767 Power to amend references to the Directive by order