Chapter 2A Offshore receipts in respect of intangible propertyF1
United Kingdom Repealed
- Charge to tax on offshore receipts in respect of intangible property
- Exemptions
- Recovery of tax from person in same control group
- Meaning of “control group” and “related person”
- General
- Interpretation: general
Annotations
Textual amendments
- F1
Pt. 5 Ch. 2A omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(3)(12)