Explanatory Notes

Taxation (International and Other Provisions) Act 2010

2010 CHAPTER 8

18 March 2010

Commentary on Sections

Part 2: Double taxation relief

Chapter 1: Double taxation arrangements and unilateral relief arrangements

Section 5: Orders under section 2: contents and procedure

37. This section supplements section 2. It is based on section 788(9) and (10) of ICTA.