Income and Corporation Taxes Act 1988 (c. 1)

PART IX U.K. ANNUAL PAYMENTS AND INTEREST

Annual payments U.K.

[F1 349E Deductions under section 349(1): payment of royalties overseas U.K.

F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1 S. 349E inserted (with application in accordance with s. 96(4) of the amending Act) by Finance Act 2002 (c. 23), s. 96(1)

F2 S. 349E repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 58, Sch. 3 Pt. 1 (with Sch. 2)