The Exemption from Income Tax for Certain Interest and Royalty Payments (Amendment of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2006

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Statutory Instrument

The Exemption from Income Tax for Certain Interest and Royalty Payments (Amendment of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2006

Citation

S.I. 2006/3288

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 of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2006 and shall come into force on 1st January 2007.

(2) Article 2 has effect in relation to payments made on or after 1st January 2007.

Section 2Amendment of 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 for “and 2004/76/ EC ” substitute “, 2004/76/EC and 2006/98/EC ”.

2 sections

Cite this legislation

The Exemption from Income Tax for Certain Interest and Royalty Payments (Amendment of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2006 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2006-3288

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

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