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

SCHEDULES

SCHEDULE 9 U.K. Transitionals and savings etc

Part 3 U.K. Double taxation relief

Effect in relation to capital gains tax of arrangements given effect before introduction of that tax U.K.

12 U.K. Any arrangements specified in an Order in Council made under section 347 of the Income Tax Act 1952 before 5 August 1965, so far as they provide (in whatever terms) for relief from tax chargeable in the United Kingdom on capital gains, have effect in relation to capital gains tax.