2(1)In section 46C(3) of the Taxes Management Act 1970 (c. 9) (jurisdiction of Special Commissioners over certain claims) for paragraph (d) substitute—U.K.
“(d)sections 527 and 536 (reliefs in respect of royalties);”.
(2)This paragraph applies in relation to claims made in respect of payments actually receivable on or after 6th April 2001.