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Changes over time for: Section 4


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 15/09/2016.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 4.

Changes to Legislation
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4Meaning of “double taxation” in sections 2 and 3U.K.
This section has no associated Explanatory Notes
(1)For the purposes of sections 2 and 3, any amount within subsection (2) is to be treated as having been payable.
(2)An amount is within this subsection if it is an amount of tax that would have been payable under the law of a territory outside the United Kingdom but for a relief—
(a)given under the law of the territory with a view to promoting industrial, commercial, scientific, educational or other development in a territory outside the United Kingdom, and
(b)about which provision is made in double taxation arrangements.
(3)References in sections 2 and 3 to double taxation are to be read in accordance with subsection (1).
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