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Legislation

Income Tax (Trading and Other Income) Act 2005

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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

Income Tax (Trading and Other Income) Act 2005
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Section 761 | Meaning of “25% associates”

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 757-767 and cross-heading repealed (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(1)(a)

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