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Statutory Instruments

2006 No. 3288

IncOme TAX

The Exemption from Income Tax for Certain Interest and Royalty Payments (Amendment of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2006

Made

11th December 2006

Laid before the House of Commons

11th December 2006

Coming into force

1st January 2007

The Treasury make the following Order in exercise of the powers conferred by section 767(1) of the Income Tax (Trading and Other Income) Act 2005( 1 ).

Citation, commencement and effect

1. —(1) This Order may be cited as the Exemption from Income Tax for Certain Interest and Royalty Payments (Amendment of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2006 and shall come into force on 1st January 2007.

(2) Article 2 has effect in relation to payments made on or after 1st January 2007.

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

2. In section 757(2) of the Income Tax (Trading and Other Income) Act 2005( 2 ) for “and 2004/76/EC” substitute “, 2004/76/EC and 2006/98/EC( 3 )”.

Dave Watts

Frank Roy

Two of the Lords Commissioners of Her Majesty’s Treasury

11th December 2006

( 1 )

2005 c. 5 .

( 2 )

Section 757(2) was amended by S.I. 2005/2899 .

( 3 )

Council Directive 2006/98/EC ; OJ L363, 20.12.2006, p.129.

Status: This is the original version (as it was originally made).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 of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2006 (2006/3288)

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