Related Commentary  

3(1)  Section 2(1) gives effect to arrangements even if the arrangements include–

(a)provision for relief from tax for periods before the passing of this Act, or

(b)provision for relief from tax for periods before the making of the arrangements.

3(2)  Section 2(1) gives effect to arrangements even if the arrangements include–

(a)provision as to income that is not subject to double taxation,

(b)provision as to chargeable gains that are not subject to double taxation,

(c)provision as to foreign-field consideration that is not subject to double taxation, or

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