Direct Tax Acts, Finance (No. 2) Act 2023
817V Payment of interestF(No. 2)A23 s36(1)
[(1) This section applies to a relevant payment of interest paid by a company to—
(a) an associated entity that is resident in a specified territory and...
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.