The provisions in F2TIOPA 2010 mentioned in subsections (2) and (3) apply in relation to section 763 as if that section were a F3special relationship rule within the meaning of those provisions.

In the case of a payment of interest, those provisions are F4section 131(3), (5) and (6) of TIOPA 2010 (interest: special relationship).

In the case of a payment of a royalty, those provisions are F5sections 132(3) to (5), (7) and (8) and 133 of TIOPA 2010 (royalties: special relationship).

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.