Related HMRC Manuals

134(1)  Subsections (5) and (6) apply if–

(a)under double taxation arrangements, relief may be given in the United Kingdom, or in the territory in relation to which the arrangements are made, in respect of any income or any chargeable gain, and

(b)condition A or B is met.

134(2)  Subsections (5) and (6) also apply if–

(a)under unilateral relief arrangements for a territory outside the United Kingdom, relief may be given in respect of any income or any chargeable gain, and

(b)condition A or B is met.

134(3)  Condition A is that it appears that the assessment–

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