Direct Tax Acts, Finance (No. 3) Act 2011

267IExemptions from tax and withholding taxFA04 s41 and Sch1 [(1)Where, apart from this section, section 238, 246(2) or 257 would apply to a payment of interest or royalties to which this Chapter ...
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.