This section has no associated Explanatory Notes
83U.K.In section 828C(4) (entitlement to double taxation relief)—
(a)in paragraph (a) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”, and
(b)in paragraph (b) for “section 790(1)” substitute “ section 18(1)(b) and (2) ”.