1(1)  The following Parts contain provisions relating to international aspects of taxation–

(a)Parts 2 and 3 (double taxation relief),

(b)Parts 4 and 5 (transfer pricing and advance pricing agreements),

(c)[omitted by FA 2016, s. 66 and Sch. 10, para. 10(a),]

(ca)Part 6A (hybrid and other mismatches),

(d)[omitted by F(No. 2)A 2017, s. 20 and Sch. 5, para. 11(1)(a),]

(e)Part 8 (offshore funds etc).

(f)Part 9A (controlled foreign companies), and

(g)Part 10 (corporate interest restriction).

1(2)  Part 9 contains amendments of tax legislation to relocate enactments to appropriate places.

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