11  [Omitted by FA 2009, s. 89 and Sch. 43, para. 3(4).]

History

Para. 11 (and the heading preceding it) omitted by FA 2009, s. 89 and Sch. 43, para. 3(4), with effect in relation to chargeable periods beginning after 30 June 2009 (subject to Sch. 43, para. 4).


ROYALTY PAYMENTS

12(1)  Where at the end of the transfer period the old participator has no interest in the field–

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