1023Meaning of “double taxation arrangements”U.K.
This section has no associated Explanatory Notes
In this Act “double taxation arrangements” means arrangements which have effect under [F1section 2(1) of TIOPA 2010].
Textual Amendments
F1Words in s. 1023 substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 85 (with Sch. 9 paras. 1-9, 22)