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Legislation
Income Tax Act 2007

PART 11ZA Manufactured payments

  • Section 614ZA Overview of Part
  • Section 614ZB Key definitions
  • Section 614ZC Treatment of payer of manufactured payment
  • Section 614ZD Treatment of recipient of manufactured payment
  1. Part 11ZA
  2. Overview of Part

Section 614ZA | Overview of Part

From legislation.gov.uk

This Part deals with the application of the Income Tax Acts to manufactured payment relationships and payments representative of dividends or interest.

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