PART 11ZA

Manufactured payments

Overview of Part
614ZA
This Part deals with the application of the Income Tax Acts to manufactured payment relationships and payments representative of dividends or interest.
Pt. 11ZA inserted (with effect in accordance with Sch. 29 para. 51 of the amending Act) by Finance Act 2013 (c. 29), Sch. 29 para. 1