Section 21: Meaning of “the arrangements”, “the non-UK territory”, “foreign tax” etc
85.This interpretative section is based on sections 790(3) and 792(1) and (3) of ICTA and section 107(5) of FA 2005.
85.This interpretative section is based on sections 790(3) and 792(1) and (3) of ICTA and section 107(5) of FA 2005.