Amendments to Chapter 2A of Part 5 of ITTOIA 2005
This section has no associated Explanatory Memorandum
2. Chapter 2A (offshore receipts in respect of intangible property) of Part 5 of ITTOIA 2005(1) is amended as follows.
(1)
ITTOIA 2005 has the meaning given by section 96 of the Finance Act 2019; Chapter 2A was inserted by Schedule 3 to that Act.