History

In the heading, the word “etc” inserted by FA 2013, s. 204(4)(b), with effect in relation to any period of account beginning on or after 1 January 2013 (subject to the provisions of s. 204(6)–(7)).


ARRANGEMENTS AFFORDING DOUBLE TAXATION RELIEF

Related Commentary  

66(1)  If the Treasury by order declares–

(a)that arrangements specified in the order have been made in relation to any foreign territory with a view to affording relief from double taxation in relation to the bank levy and any equivalent foreign levy, and

(b)that it is expedient that those arrangements should have effect,

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