double taxation relief arrangements means arrangements having effect by virtue of section 826;
double taxation relief arrangements means, in relation to a company, arrangements having effect by virtue of section 788 of the Taxes Act and, in relation to any other person, means arrangements having effect by virtue of that section as extended to capital gains tax by section 277;
double taxation relief arrangements means arrangements that have effect under section 2(1) of TIOPA 2010;
More Definitions of double taxation relief arrangements
double taxation relief arrangements means arrangements specified in an Order in Council making any such provisions as are referred to in section 788 of ICTA;
double taxation relief arrangements means arrangements having effect under section 158(1);
double taxation relief arrangements means arrangements having effect 35
double taxation relief arrangements means arrangements having effect by virtue of section 788 of the Taxes Act 1988;
double taxation relief arrangements means arrangements having effect by virtue of section [F9788 or 789 of the Taxes Act 1988] (as extended to capital gains tax by section 10 of the Capital Gains Tax Act 1979).
double taxation relief arrangements means arrangements [F10which have effect under section 2(1) of TIOPA 2010;]
double taxation relief arrangements means arrangements having effect by virtue of section 497 of the Taxes Act 1970 or section 788 of the Taxes Act 1988 (as extended, in either case, to capital gains tax by section 10 of the Capital Gains Tax Act 1979);