Part 1U.K.Double taxation relief: index of defined expressions used in Parts 2 and 3
the arrangements (in Chapter 2 of Part 2) | section 21(1) |
chargeable gain (in Part 2 so far as relating to capital gains tax) | section 105 |
double taxation arrangements (in Part 2) | section 2(4) |
double taxation arrangements (in Part 3) | section 136(2) |
foreign tax (in Chapter 2 of Part 2) | section 21(1) |
[F1insurance company | section 65 of FA 2012 (as applied by section 141(2) of that Act)] |
international arrangements (in Part 3) | section 136(3) |
[F1long-term business | section 63 of FA 2012 (as applied by section 141(2) of that Act)] |
the non-UK territory (in Chapter 2 of Part 2) | section 21(1) |
the Savings Directive (in Part 3) | section 136(4) |
savings income (in Part 3) | section 136(5) |
special withholding tax (in Part 3) | section 136(6) |
tax not chargeable directly or by deduction (in Chapter 2 of Part 2) | sections 17(3) and 20(4) |
tax payable or chargeable (in Chapter 2 of Part 2) | sections 17(3) and 20(4) |
tax payable or paid under the law of a territory outside the United Kingdom (in Chapter 2 of Part 2, except section 29, in its application to relief under unilateral relief arrangements) | section 8(2) |
underlying tax (in Chapter 2 of Part 2) | section 21(1) |
unilateral relief arrangements (in Part 2) | section 8(1) |
Textual Amendments
F1Words in Sch. 11 Pt. 1 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 244