PART IX ANNUAL PAYMENTS AND INTEREST

Annual payments

F1347A General rule.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3347B Qualifying maintenance payments.

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

348 Payments out of profits or gains brought into charge to income tax: deduction of tax.

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

349 Payments not out of profits or gains brought into charge to income tax, and annual interest.

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

349ZAF17Extension of section 349: proceeds of sale of UK patent rights

F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

349AF18 Exceptions to section 349 for payments between companies etc

F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

349B The conditions mentioned in section 349A(1)

F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

349C Directions disapplying section 349A(1)

F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

349D Section 349A(1): consequences of reasonable but incorrect belief

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

349EF19 Deductions under section 349(1): payment of royalties overseas

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

350 Charge to tax where payments made under section 349.

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

350AF20 UK public revenue dividends: deduction of tax.

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15351 Small maintenance payments.

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352 Certificates of deduction of tax.

F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .