130 Interpreting provision about UK taxation of profits of foreign enterprises
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Interpretation of double taxation arrangements

130  Interpreting provision about UK taxation of profits of foreign enterprises

(1)     Subsection (4) applies if double taxation arrangements make the provision, however expressed, mentioned in subsection (2).

(2)     The provision is that the profits of an enterprise within subsection (3) are not to be subject to United Kingdom tax except so far as they are

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