SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 1Double taxation relief
Finance Act 2004 (c. 12)
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In Schedule 34 (non-UK pensions schemes: application of certain charges) in paragraph 20 (meaning of “double tax arrangements”) for “by virtue of section 788 of ICTA” substitute “
under section 2(1) of the Taxation (International and Other Provisions) Act 2010
”
.