This section has no associated Explanatory Notes
314U.K.In section 118(1) after the definition of “the 1992 Act” insert—
““TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010,”.
314U.K.In section 118(1) after the definition of “the 1992 Act” insert—
““TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010,”.