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)
”
.