Deduction of income tax at source: tax avoidance

Part of Finance Bill – in a Public Bill Committee am 3:00 pm ar 30 Mehefin 2016.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of David Gauke David Gauke The Financial Secretary to the Treasury 3:00, 30 Mehefin 2016

I beg to move amendment 20, in clause 40, page 80, leave out lines 33 to 39 and insert—

““intellectual property royalty payment” means a payment referred to in section 906(2)(a) or (3)(a);”.