911 Double taxation arrangements: deduction at treaty rate
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 8
Chapters 6 and 7: Special Provision in Relation to Royalties

Deduction at special rates

911  Double taxation arrangements: deduction at treaty rate

(1)     This section applies if—

(a)     a company pays a royalty from which it is required to

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