124 Giving effect to solutions to cases and mutual agreements resolving cases
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Cases about being taxed otherwise than in accordance with double taxation arrangements

124  Giving effect to solutions to cases and mutual agreements resolving cases

(1)     Subsections (2) and (4) apply if under, and for the purposes of, double taxation arrangements made in relation to a territory outside the United Kingdom—

(a)     a person presents, to the Commissioners for Her Majesty's Revenue and Customs or to an authority in

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