INTM400000 - Interest and Royalty Payments: Contents
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INTM400010Overview
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INTM400020Legislation
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INTM400030What the Legislation says
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INTM400040Who is affected by the Legislation?
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INTM400050What an interest payment exemption notice covers
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INTM400060Procedures for claims on interest payments
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INTM400070Corporation Tax caseworker communication
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INTM400080Handling enquiries into claims on interest payments
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INTM400090Treatment of interst & royalties under the Legislatio
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INTM400100What happens if a claim is refused or an exemption notice cancelled
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INTM400110Anti-avoidance measures