Part 2 U.K. Income tax, corporation tax and capital gains tax

Chapter 4 U.K. Avoidance involving tax arbitrage

F1 31 Commencement U.K.

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Textual Amendments

F1 S. 31 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 154, Sch. 10 Pt. 3 (with Sch. 9 paras. 1-9, 22)