Income Tax (Trading and Other Income) Act 2005 section 608MC

Exemption for double taxation on amounts within same control group

Section 608MC provides relief from double taxation where two individuals in the same control group both generate UK-sourced income from related intangible property rights, and one individual's income derives from payments made by the other.

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.