96 Cross-border royalties
Finance Act 2002 (2002 c 23) | Legislation

96  Cross-border royalties

(1)     . . .

(2)     . . .

(3)     In section 98 of the Taxes Management Act 1970 (c 9) (special returns etc)—

(a)     . . .

(b)     after subsection (4C) insert—

“(4D)     A payment is within this subsection if—

(a)     it is a payment

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