Direct Tax Acts, Finance Act 2014
267L Application of this Chapter to certain payments made to companies in SwitzerlandFA05 s50
[(1) This section applies to a payment, being interest or royalties, made to or for the benefit of –...
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.