Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 1 U.K. Double taxation relief

Finance Act 2000 (c. 17) U.K.

55 U.K. FA 2000 is amended as follows.

56 (1) Amend Schedule 22 (tonnage tax) as follows. U.K.

(2) For paragraph 57(2)(a) (“relief” includes double taxation relief) substitute—

“(a) sections 2 and 6 of the Taxation (International and Other Provisions) Act 2010 (double taxation relief by agreement with territories outside the United Kingdom),

(aa) section 18(1)(b) and (2) of that Act (unilateral relief from double taxation), or”.