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Legislation

Income Tax Act 2007

Chapter 8 Chapters 6 and 7: special provision in relation to royalties

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Crossheading Deduction at special rates
Crossheading Discretion to make payments gross
Crossheading Tax avoidance

Part 15 Deduction of income tax at source
Chapter 8 Chapters 6 and 7: special provision in relation to royalties

Chapter 8 Chapters 6 and 7: special provision in relation to royalties

From legislation.gov.uk

Contents

Crossheading Deduction at special rates
Crossheading Discretion to make payments gross
Crossheading Tax avoidance