Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 6 U.K.Exemption from income tax for certain interest and royalty payments

Special relationships and anti-avoidance U.K.

F1 103Special relationships U.K.

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Textual Amendments

F1 S. 103 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 637, Sch. 3 (with Sch. 2)

F2 104Anti-avoidance U.K.

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Textual Amendments

F2 S. 104 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 638, Sch. 3 (with Sch. 2)