[931C Meaning of “qualifying territory”]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[931C  Meaning of “qualifying territory”]

[(1)     For the purpose of section 931B a territory is a “qualifying territory” if—

[(a)     arrangements made in relation to the territory have effect under section 2(1) of TIOPA 2010 (“double taxation relief arrangements”), and]

(b)     the arrangements contain a non-discrimination provision.

(2)     The Treasury may by regulations—

(a)     provide that a territory specified in or of a description specified in the regulations that does not satisfy subsection (1)(a) or (b) is a qualifying territory for the purpose of

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