Part 6

Exempt income
Chapter 9

Other income
...

Interest and royalty payments: introduction
757. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 757-767 and cross-heading repealed (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(1)(a)