Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 981A
Offshore receipts in respect of intangible property: exception from duties to deduct
Section 981A provides an exemption from the normal obligation to deduct income tax at source when making certain payments that relate to offshore receipts connected with intangible property.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.