Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 2 U.K.Other provisions

International matters U.K.

88 Extension of power to give effect to double taxation arrangements U.K.

(1) In section 788(1) of the Taxes Act 1988 (relief by agreement with other countries: power to give effect to arrangements), for “made with the government of any territory” substitute “ made in relation to any territory ”.

(2) The following amendments are consequential on that above—

(a) in sections 788(7)(a), 790(3), (5)(b), (10A)(d) and (10C), 792(1) and (3), 793A(1)(a) and (3), 795A(1)(b), 812(2), 815AA(1) F1 ... of the Taxes Act 1988, for “with the government of” substitute “ in relation to ”;

(b) in the headings (or sidenotes) to sections 788 F2 ... of the Taxes Act 1988, for “countries” substitute “ territories ”;

(c) in section 816(1) of the Taxes Act 1988, for “government” substitute “ authorities ”;

F3 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) in sections 277(1) (twice) and (3) and 278(1) of the Taxation of Chargeable Gains Act 1992 (c. 12), for “country” substitute “ territory ”.

(3) This section applies on and after the date on which this Act is passed in relation to arrangements made before that date (as well as in relation to arrangements made on or after that date).

Textual Amendments

F1 Words in s. 88(2)(a) repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 8(2)

F2 Words in s. 88(2)(b) repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 8(2)

F3 S. 88(2)(d)(e) repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 8(2)