1456.This Schedule provides indexes of defined expressions used in Parts 2 and 3 (double taxation relief), Part 4 (transfer pricing), Part 5 (advance pricing agreements), Part 6 (tax arbitrage), Part 7 (tax treatment of financing costs and income) and Part 8 (offshore funds).
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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