849 Interaction with other Income Tax Acts provisions
Income Tax Act 2007 (2007 c 3) | Legislation

849  Interaction with other Income Tax Acts provisions

(1)     Regulations made under [section 7 of TIOPA 2010 (double taxation arrangements: general regulations)] make provision disapplying or otherwise affecting duties to deduct under this Part in circumstances where relief is available under double taxation arrangements.

(2)     Sections 821 and 822 of ICTA make

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