Exemption from income taxU.K.
F198Exemption from income tax for certain interest and royalty paymentsU.K.
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Textual Amendments
F1S. 98 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 632, Sch. 3 (with Sch. 2)
F299Permanent establishments and “25% associates”U.K.
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Textual Amendments
F2S. 99 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 633, Sch. 3 (with Sch. 2)