[608E Meaning of “full treaty territory”]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[608E  Meaning of “full treaty territory”]

[(1)     For the purposes of this Chapter a territory is a “full treaty territory” if—

(a)     double taxation arrangements have been made in relation to the territory, and

(b)     the arrangements contain a non-discrimination provision.

(2)

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