SCHEDULES
SCHEDULE 3Offshore receipts in respect of intangible property
2
(1)
Section 574 (overview of Part 5) is amended as follows.
(2)
In subsection (1) after paragraph (a) insert—
“(aa)
Chapter 2A (offshore receipts in respect of intangible property),”.
(3)
In subsection (2) at the end insert “(but see section 608X)”.