# Income Tax Act 2007, Paragraph 576


In section 757 (interest and royalty payments: introduction) at the end insert—
“(4) See section 914 of ITA 2007 for provision enabling a company to make a royalty payment gross if it reasonably believes that the payment is exempt from income tax as a result of section 758 of this Act.”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/576 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-576
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.