SCHEDULES
SCHEDULE 3Offshore receipts in respect of intangible property
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1
Section 576 (priority between Chapters within Part 5) is amended as follows.
2
The existing provision becomes subsection (2) of that section.
3
Before that subsection insert—
1
Any income, so far as it falls within Chapter 2 (receipts from intellectual property) and Chapter 2A (offshore receipts in respect of intangible property), is dealt with under Chapter 2.