Finance Act 2004 (c. 12)

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 6 U.K. Exemption from income tax for certain interest and royalty payments

Payment without deduction U.K.

102 Claim for tax deducted at source from exempt interest or royalty payments U.K.

A claim for relief under section 98 in respect of a payment which is made subject to deduction of tax under section 349 of the Taxes Act 1988 shall be made to the Board.