764Application of ICTA provisions about special relationshipsU.K.
This section has no associated Explanatory Notes
(1)The provisions in ICTA mentioned in subsections (2) and (3) apply in relation to section 763 as if that section were a special relationship provision within the meaning of those provisions.
(2)In the case of a payment of interest, those provisions are subsections (2) to (4) of section 808A of ICTA (interest: special relationship).
(3)In the case of a payment of a royalty, those provisions are subsections (2) to (7) and (9) of section 808B of ICTA (royalties: special relationship).
(4)In those provisions as applied in relation to section 763, expressions also used in sections 757 to 767 have the same meaning as in those sections.