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Repeal of provisions relating to the Interest and Royalties Directive

This measure is about the repeal of provisions relating to the Interest and Royalties Directive.

Last fetched 04 May 2026 · gov.uk

Documents

Repeal of provisions relating to the Interest and Royalties Directive Draft legislationapplication/pdf Explanatory noteapplication/pdf

At a glance

TypePolicy paper

First published03 Mar 2021

Last updated03 Mar 2021

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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