Part 5 U.K. Miscellaneous income

F1 CHAPTER 2A U.K. Offshore receipts in respect of intangible property

Textual Amendments

F1 Pt. 5 Ch. 2A omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(3)(12)

Recovery of tax from person in same control group U.K.

608O Notice requiring payment from person in same control group as taxpayer U.K.

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Textual Amendments

F1 Pt. 5 Ch. 2A omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(3)(12)