Income Tax Act 2007 (c. 3)

Part 17 U.K. Definitions for purposes of Act and final provisions

Definitions for the purposes of Act U.K.

1023 Meaning of “double taxation arrangements” U.K.

In this Act “double taxation arrangements” means arrangements which have effect under [F1 section 2(1) of TIOPA 2010].

Textual Amendments

F1 Words in s. 1023 substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 85 (with Sch. 9 paras. 1-9, 22)