Section 11: Rule 3: interaction between double taxation arrangements and rules 1 and 2
53.This section concerns the relationship between treaty relief and unilateral relief. It is based on sections 790(5) and 793A(2) and (3) of ICTA.
53.This section concerns the relationship between treaty relief and unilateral relief. It is based on sections 790(5) and 793A(2) and (3) of ICTA.