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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .