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

Anti-avoidance

Section 608W provides an anti-avoidance rule designed to prevent people from entering into arrangements whose main purpose is to obtain a tax advantage in relation to the offshore receipts in respect of intangible property rules.

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.