Version Superseded: 01/04/2010
Point in time view as at 25/05/2007.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 20.
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).
Modifications etc. (not altering text)
C1Sch. 34 modified (6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 17
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
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