Clause 15 - Abolition of tax relief for patent royalties

Part of Finance Bill – in a Public Bill Committee at 4:00 pm on 16 May 2013.

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Photo of Nigel Mills Nigel Mills Conservative, Amber Valley 4:00, 16 May 2013

Just so we know where we are for next year, would this scheme have been ruled ineffective by the general anti-abuse rule, so that in future years we would not need to have had such provisions?