Part 15U.K.Deduction of income tax at source

Modifications etc. (not altering text)

C1Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)

Chapter 8U.K.Chapters 6 and 7: special provision in relation to royalties

Deduction at special ratesU.K.

912Power to make directions disapplying section 911U.K.

(1)This section applies if an officer of Revenue and Customs is not satisfied that the payee will be entitled to relief under double taxation arrangements in respect of one or more payments of royalties that a company is to make.

(2)The officer may direct the company that section 911 is not to apply to the payment or payments.

(3)A direction under subsection (2) may be varied or revoked by a later direction.