Paragraph 6 IntroductoryF1
This Part of this Schedule provides for the following—
(a)
an exemption from corporation tax for relevant compensation payments, and
(b)
an exemption from income tax and capital gains tax for relevant onward payments.
Annotations
Textual amendments
- F1
Sch. 15 Pt. 2 inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 12(2)