Application for

Legislation/Regulatory – SP 2/10 ; TIOPA2010 s. 223
HMRC Guidance – INTM422130 ; INTM512050 ; INTM520010 ; INTM520085

Associate, meaning

Legislation/Regulatory – TIOPA2010 s. 219

Commissioners, meaning

Legislation/Regulatory – TIOPA2010 s. 230

Determination of questions

Legislation/Regulatory – TIOPA2010 s. 220
HMRC Guidance – INTM521030

Double taxation arrangements, modification of agreement for

Legislation/Regulatory – TIOPA2010 s. 229
HMRC Guidance – INTM512100 ; INTM520085 ; INTM520090

Effect of agreement

Breach of conditions

Legislation/Regulatory – TIOPA2010 s. 221
HMRC Guidance – INTM422140 ; INTM520085

Non-parties

Legislation/Regulatory – TIOPA2010 s. 222
HMRC Guidance – INTM422040

Party to it

Legislation/Regulatory – TIOPA2010 s. 220

Revocation of agreement

Legislation/Regulatory – TIOPA2010 s. 221

Information to be provided

Legislation/Regulatory – TIOPA2010 s. 228
HMRC Guidance – INTM422090 ; INTM512100 ; INTM520085

Meaning

Legislation/Regulatory – TIOPA2010 s. 218
HMRC Guidance – INTM422020 ; INTM422030 ; INTM422140 ; INTM511020 ; INTM512010 ; INTM512030 ; INTM512100 ; INTM512110 ; INTM513010 ; INTM520085 ; INTM520090 ; INTM520130

Misrepresentations

Annulment of agreement

Legislation/Regulatory – TIOPA2010 s. 226
HMRC Guidance – INTM422140 ; INTM520085

Penalty for

Legislation/Regulatory – TIOPA2010 s. 227
HMRC Guidance – INTM520085

Modification

Legislation/Regulatory – TIOPA2010 s. 225
HMRC Guidance – INTM422110 ; INTM422120

Officer, meaning

Legislation/Regulatory – TIOPA2010 s. 230

Period before agreement made

Legislation/Regulatory – TIOPA2010 s. 224
HMRC Guidance – INTM422060 ; INTM512020 ; INTM520085

Reaching agreement

Legislation/Regulatory – SP 2/10

Revising and renewing

Legislation/Regulatory – SP 2/10

Revocation of

Legislation/Regulatory – SP 2/10 ; TIOPA2010 s. 225

Term of and roll-back

Legislation/Regulatory – SP 2/10

Unilateral, bilateral or multilateral agreement

Legislation/Regulatory – SP 2/10