Income Tax Act 2007 (c. 3)

Part 8 U.K. Other reliefs

Chapter 4 U.K. Annual payments and patent royalties

447 Overview of Chapter U.K.

(1) This Chapter gives relief for some of the payments from which sums representing income tax must be deducted under Chapter 6 of Part 15 (deduction from annual payments and patent royalties).

(2) For the payments which attract relief, see sections 448 and 449.