← Taxation (International and Other Provisions) Act 2010

Taxation (International and Other Provisions) Act 2010 Sch 8 para 56

Sch 8 para 56

(1) Amend Schedule 22 (tonnage tax) as follows. (2) For paragraph 57(2)(a) (“ relief ” includes double taxation relief) substitute— (a) sections 2 and 6 of the Taxation (International and Other Provisions) Act 2010 (double taxation relief by agreement with territories outside the United Kingdom), (aa) section 18(1)(b) and (2) of that Act (unilateral relief from double taxation), or

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