There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Paragraph 2.
2U.K.In section 9A(4)(c) (scope of enquiries) for “section 804ZA of the principal Act (schemes and arrangements designed to increase relief)” substitute “ section 81(2) of TIOPA 2010 (notice to counteract scheme or arrangement designed to increase double taxation relief) ”.
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