767Power to amend references to the Directive by orderU.K.
(1)The Treasury may by order make such provision amending any reference in sections 757 to 766 to, or to a provision of,—
(a)the Directive, or
(b)any instrument referred to in those sections by virtue of an order made under this section,
as appears to them appropriate for the purpose of giving effect to any Council Directive adopted after 8th April 2004 amending or replacing the Directive.
(2)This includes a power to make provision amending any such reference as it applies to [F1sections 914 to 916 of ITA 2007](payment of royalties without deduction of tax) as a result of [F2section 917(2) of that Act] .
Textual Amendments
F1Words in s. 767(2) substituted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 577(a) (with transitional provisions and savings in Sch. 2)
F2Words in s. 767(2) substituted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 577(b) (with transitional provisions and savings in Sch. 2)