SCHEDULES

SCHEDULE 34U.K.Non-UK schemes: application of certain charges

Meaning of “double tax arrangements”U.K.

20U.K.In this Schedule “double tax arrangements” means arrangements having effect by virtue of section 788 of ICTA (relief by agreement with other territories).

Commencement Information

I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284