Part 5 U.K. Miscellaneous income

F1 CHAPTER 2A U.K. Offshore receipts in respect of intangible property

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)

Charge to tax on offshore receipts in respect of intangible property U.K.

608H Meaning of “intangible property” U.K.

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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)