Related Commentary  Related CasesRelated HMRC Manuals

6(1)  Subject to this Part and Part 18 of ICTA, double taxation arrangements have effect in accordance with subsections (2) to (4) despite anything in any enactment.

6(2)  Double taxation arrangements have effect in relation to income tax and corporation tax so far as the arrangements provide–

(a)for relief from income tax or corporation tax,

(b)for taxing income of non-UK resident persons that arises from sources in the United Kingdom,

(c)for taxing chargeable gains accruing to non-UK resident persons on the disposal of assets in the United Kingdom,

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