764Application of [F1TIOPA 2010] provisions about special relationshipsU.K.
(1)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.
(2)In the case of a payment of interest, those provisions are [F4section 131(3), (5) and (6) of TIOPA 2010] (interest: special relationship).
(3)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).
(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.
Textual Amendments
F1Words in s. 764 title substituted (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 69(2) (with Sch. 9 paras. 1-9, 22)
F2Words in s. 764(1) substituted (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 69(2) (with Sch. 9 paras. 1-9, 22)
F3Words in s. 764(1) substituted (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 69(3) (with Sch. 9 paras. 1-9, 22)
F4Words in s. 764(2) substituted (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 69(4) (with Sch. 9 paras. 1-9, 22)
F5Words in s. 764(3) substituted (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 69(5) (with Sch. 9 paras. 1-9, 22)