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
This Order amends the references in section 97(1) of the Finance Act 2004 (c. 12) and section 757(2) of the Income Tax (Trading and Other Income) Act 2005 (c. 5) to the Council Directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different member States following the adoption of two Council Directives which amend that Directive.