4 Meaning of “double taxation” in sections 2 and 3
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

4  Meaning of “double taxation” in sections 2 and 3

(1)     For the purposes of sections 2 and 3, any amount within subsection (2) is to be treated as having been payable.

(2)

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