32 Double taxation arrangements specified by Order in Council
Finance Act 2018 (2018 c 3) | Legislation

32  Double taxation arrangements specified by Order in Council

(1)     In section 2 of TIOPA 2010 (giving effect to arrangements made in relation to other territories) after subsection (1) insert—

“(1A)     For the purposes of this section, arrangements made with a view to affording relief from double taxation include any arrangements which modify the effect of arrangements so made.”

(2)     In section 3 of that Act (arrangements may include retrospective or supplementary provision), in subsection (2)—

(a)     in

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