SCHEDULES
C1SCHEDULE 34Non-UK schemes: application of certain charges
Annotations:
Modifications etc. (not altering text)
Meaning of “double tax arrangements”
I1C120
In this Schedule “double tax arrangements” means arrangements having effect F1under section 2(1) of the Taxation (International and Other Provisions) Act 2010 (relief by agreement with other territories).
Sch. 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