There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Cross Heading: Capital Allowances Act 2001 (c. 2).
57U.K.CAA 2001 is amended as follows.
58U.K.In section 105(4) (meaning of “double taxation arrangements”) for the words from “specified” to the end substitute “ which have effect under section 2(1) of the Taxation (International and Other Provisions) Act 2010 (double taxation relief by agreement with territories outside the United Kingdom) ”.
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