The Exemption From Income Tax For Certain Interest and Royalty Payments (Amendment to Section 97(1) of the Finance Act 2004 and Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2005

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Statutory Instrument

The Exemption From Income Tax For Certain Interest and Royalty Payments (Amendment to Section 97(1) of the Finance Act 2004 and Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2005

Citation

S.I. 2005/2899

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation, commencement and effect

(1) This Order may be cited as the Exemption From Income Tax For Certain Interest and Royalty Payments (Amendment to Section 97(1) of the Finance Act 2004 and Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2005 and comes into force on 8th November 2005.

(2) Article 2 has effect in relation to payments made on or after 1st May 2004.

Section 2Amendment to section 97(1) of the Finance Act 2004

In section 97(1) of the Finance Act 2004 after “member States” insert “, as amended by Council Directives 2004/66/ EC and 2004/76/EC ”.

Section 3Amendment to section 757(2) of the Income Tax (Trading and Other Income) Act 2005

In section 757(2) of the Income Tax (Trading and Other Income) Act 2005 after “member States” insert “, as amended by Council Directives 2004/66/EC and 2004/76/EC ”.

3 sections

Cite this legislation

The Exemption From Income Tax For Certain Interest and Royalty Payments (Amendment to Section 97(1) of the Finance Act 2004 and Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2005 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2005-2899

Contains public sector information licensed under the Open Government Licence v3.0.

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