Taxation (International and Other Provisions) Act 2010 Explanatory Notes

Section 123: Interpretation of sections 116 to 122

267.This interpretative section is based on sections 807B(9), 807D(11), 807F(6) and 815A(6) of ICTA.

268.Council Directive 90/434/EEC of 23 July 1990 has been codified (i.e. repealed and its provisions restated without substantive change) by Council Directive 2009/133/EC of 19 October 2009. In particular, the Annex to the 1990 Directive has become Part A of Annex I to the 2009 Directive.

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