C1C2Part 2Double taxation relief
Pt. 2 applied by 2010 c. 4, s. 269DL(6) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)
CHAPTER 1Double taxation arrangements and unilateral relief arrangements
Double taxation arrangements
2Giving effect to arrangements made in relation to other territories
1
If Her Majesty by Order in Council declares—
a
that arrangements specified in the Order have been made in relation to any territory outside the United Kingdom with a view to affording relief from double taxation in relation to taxes within subsection (3), and
b
that it is expedient that those arrangements should have effect,
those arrangements have effect.
F11A
For the purposes of this section, arrangements made with a view to affording relief from double taxation include any arrangements which modify the effect of arrangements so made.
2
If arrangements have effect under subsection (1), they have effect in accordance with section 6.
3
The taxes are—
a
income tax,
b
corporation tax,
c
capital gains tax,
d
petroleum revenue tax, and
e
any taxes imposed by the law of the territory that are of a similar character to taxes within paragraphs (a) to (d).
4
In this Part “double taxation arrangements” means arrangements that have effect under subsection (1).
Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (as inserted (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. 34(3) (with Sch. 9 paras. 1-9, 22))