1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance Act 2010

141 Distributions out of income from patent royaltiesCTA76 s170; FA92 s19(2); FA96 s32(2) and (3)(b); FA97 s146(1) and Sch9 par10(10); FA00 s69 and Sch2; FA04 s33; FA06 s55(1) (1) In this section...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016
  • Direct Tax Acts, Finance Act 2015
  • Direct Tax Acts, Finance Act 2014
  • Direct Tax Acts, Finance (No. 2) Act 2013
  • Direct Tax Acts, Finance Act 2013
  • Direct Tax Acts, Finance Act 2012
  • Direct Tax Acts, Finance (No. 3) Act 2011
  • Direct Tax Acts, Finance Act 2010
  • Direct Tax Acts, Finance Act 2009