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)

Exemptions U.K.

608MB. Exemption for certain bodies corporate that are transparent in full treaty territory U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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)