158 Double taxation conventions
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Double taxation relief

158  Double taxation conventions

(1)     If Her Majesty by Order in Council declares—

(a)     that arrangements specified in the Order have been made with the government of any territory outside the United Kingdom with a view to affording relief from double taxation in relation to inheritance tax payable under the laws of the United Kingdom and any tax imposed under the laws of that territory which is of a similar character or is chargeable on or by reference to death or gifts inter vivos, and

(b)     that it is expedient that those arrangements should have effect,

the arrangements shall, notwithstanding anything in this Act, have effect so far as they provide

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