133 Special relationship rule for royalties: matters to be shown by taxpayer
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

133  Special relationship rule for royalties: matters to be shown by taxpayer

(1)     If this section applies (as to which, see section 132(1)), the special relationship rule is to be read as requiring the taxpayer to show—

(a)     the absence of any special relationship, or

(b)     as the case may be, the rate

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