Direct Tax Acts, Finance Act 2014
242A Tax treatment of certain royaltiesFA10 s55(1)(a)
[(1) In this section “relevant territory” has the meaning assigned to it in section 172A.
(2) This section applies to a payment of royalties...
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.