Taxation (International and Other Provisions) Act 2010(c. 8) - Explanatory Notes

Explanatory Notes

Taxation (International and Other Provisions) Act 2010

2010 CHAPTER 8

18 March 2010

Commentary on Sections

Part 2: Double taxation relief

Chapter 2: Double taxation relief by way of credit

Section 89: Contents of counteraction notice

202. This section sets out what a counteraction notice may contain. It is based on section 804ZA(9), (10) and (11A) of ICTA.

203. Subsections (1) and (2) include a minor change in the law. See Change 2 in Annex 1 and the commentary on section 81.