Explanatory Notes

Taxation (International and Other Provisions) Act 2010

2010 CHAPTER 8

18 March 2010

Commentary on Sections

Part 3: Double taxation relief for special withholding tax

Section 142: Conditions for purposes of section 143

296. This section is the first of two sections about special withholding tax and income and chargeable gains charged on the remittance basis. It is based on section 111 of FA 2004.