Taxation (International and Other Provisions) Act 2010 Explanatory Notes

Section 224: Provision in agreement about years ended or begun before agreement made

444.This section allows an APA to cover a period before the APA is made and gives effect to provisions of an APA relating to a period ending or beginning before the APA is made. It is based on sections 85(8) and 86(1) and (7) of FA 1999.

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