http://www.legislation.gov.uk/id/ukpga/2010/8

SCHEDULES

SCHEDULE 9Transitionals and savings etc

Part 3Double taxation relief

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

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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.