Management of tax
Foreign field
Legislation/Regulatory –
OTA83 Sch. 4, para. 14
Meaning of expressions used
Legislation/Regulatory –
OTA75 Sch. 2, para. 1(2)
Provisions of TMA 1970 to be applied
Legislation/Regulatory –
OTA75 Sch. 2, para. 1(1)