Part 15Deduction of income tax at source
Chapter 8Chapters 6 and 7: special provision in relation to royalties
Deduction at special rates
912Power to make directions disapplying section 911
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.