This section has no associated Explanatory Notes
47U.K.In section 288(1) (interpretation) for the definition of “double taxation relief arrangements” substitute—
““double taxation relief arrangements”—
(a)in relation to a company means arrangements that have effect under section 2(1) of TIOPA 2010 except so far as they have effect in relation to petroleum revenue tax, and
(b)in relation to any other person means arrangements that have effect under section 2(1) of TIOPA 2010 but only so far as they have effect in relation to capital gains tax;”.