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Statutory Instruments

2005 No. 2899

INCOME TAX

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

Made

17th October 2005

Laid before the House of Commons

18th October 2005

Coming into force

8th November 2005

The Treasury, in exercise of the powers conferred upon them by section 97(3) and (4) of the Finance Act 2004( 1 ) and section 767(1) and (2) of the Income Tax (Trading and Other Income) Act 2005( 2 ), make the following Order:

Citation, commencement and effect

1. —(1) This Order may be cited as 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 and comes into force on 8th November 2005.

(2) Article 2 has effect in relation to payments made on or after 1st May 2004.

Amendment to section 97(1) of the Finance Act 2004

2. In section 97(1) of the Finance Act 2004 after “member States” insert “, as amended by Council Directives 2004/66/EC ( 3 ) and 2004/76/EC ( 4 )”.

Amendment to section 757(2) of the Income Tax (Trading and Other Income) Act 2005

3. In section 757(2) of the Income Tax (Trading and Other Income) Act 2005 after “member States” insert “, as amended by Council Directives 2004/66/EC and 2004/76/EC ”.

Dave Watts

Joan Ryan

Two of the Lords Commissioners of Her Majesty’s Treasury

17th October 2005

( 1 )

2004 c. 12 .

( 2 )

2005 c. 5 .

( 3 )

OJ L168, 1.5.2004, p. 35.

( 4 )

OJ L157, 30.4.2004, p. 106.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
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 (2005/2899)
Version from: original only

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