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Taxation (International and Other Provisions) Act 2010

Taxation (International and Other Provisions) Act 2010

2010 CHAPTER 8

Commentary on Sections

Part 2: Double taxation relief

Chapter 1: Double taxation arrangements and unilateral relief arrangements
Section 7: General regulations

45.This section is a general regulation-making power. It is based on section 791 of ICTA.

46.DTAs are colloquially known as tax treaties, and subsections (1) and (5) reflect this usage in the newly defined term “the treaty sections”.

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