Overview
232.This Chapter contains miscellaneous provisions relating to DTR. It has the following structure.
Sections 105 and 106 concern the application of this Part to capital gains tax.
Sections 107 to 110 provide for foreign tax to be disregarded in certain circumstances when this Part is applied for corporation tax purposes.
Section 111 makes special rules for discretionary trusts.
Sections 112 to 115 allow a deduction for foreign tax in cases in which no credit is allowed.
Sections 116 to 123 concern the Mergers Directive.
Sections 124 and 125 deal with cases about being taxed otherwise than in accordance with DTAs.
Sections 126 to 128 deal with the Arbitration Convention.
Section 129 concerns the disclosure of information.
Sections 130 to 133 make provision about the interpretation of rules in DTAs.
Section 134 concerns assessments.
