Related Commentary  Related HMRC Manuals

2(1)  If Her Majesty by Order in Council declares–

(a)that arrangements specified in the Order have been made in relation to any territory outside the United Kingdom with a view to affording relief from double taxation in relation to taxes within subsection (3), and

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

those arrangements have effect.

2(1A)  For the purposes of this section, arrangements made with a view to affording relief from double taxation include any arrangements which modify the effect of arrangements so made.

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