1 Overview of Act

Part 1 Overview

1  Overview of Act

(1)     The following Parts contain provisions relating to international aspects of taxation—

(a)     Parts 2 and 3 (double taxation relief),

(b)     Parts 4 and 5 (transfer pricing and advance pricing agreements),

(c)     . . .

[(ca)     Part 6A (hybrid and other mismatches),]

(d)

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