Related Commentary  Related HMRC Manuals

931C(1)  For the purpose of section 931B a territory is a “qualifying territory” if–

(a)arrangements made in relation to the territory have effect under section 2(1) of TIOPA 2010 (“double taxation relief arrangements”), and

(b)the arrangements contain a non-discrimination provision.

931C(2)  The Treasury may by regulations–

(a)provide that a territory specified in or of a description specified in the regulations that does not satisfy subsection (1)(a) or (b) is a qualifying territory for the purpose of section 931B, and

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.