Section 199: Pre-conditions for making election under section 200
402.This section provides the conditions for section 200. It is based on paragraphs 1A(9) and (10) and 7B(1) to (3) and (10) of Schedule 28AA to ICTA.
Taxation (International and Other Provisions) Act 2010
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- UK Public General Acts
- 2010 c. 8
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- Section 199 / section 200
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