This section has no associated Explanatory Notes
316U.K.In section 831(3) (interpretation of ICTA) after the definition of “the Management Act” insert—
““TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010;”.
316U.K.In section 831(3) (interpretation of ICTA) after the definition of “the Management Act” insert—
““TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010;”.