Finance Act 2004
|
Exemption from tax for certain interest and royalties payments. |
41.—(1) Part 8 of the Principal Act is amended by substituting the provisions set out in Schedule 1 for Chapter 6 (inserted by the European Communities (Abolition of Withholding Tax on Certain Interest and Royalties) Regulations 2003 ( S.I. No. 721 of 2003 )). | |
(2) The European Communities (Abolition of Withholding Tax on Certain Interest and Royalties) Regulations 2003 are revoked. |