131 Interpreting provision about interest influenced by special relationship
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

131  Interpreting provision about interest influenced by special relationship

(1)     Subsections (3) and (6) apply if double taxation arrangements—

(a)     make provision, whether for relief or otherwise, in relation to interest (as defined in the arrangements), and

(b)     contain a special relationship rule.

(2)     A “special relationship rule” is provision that—

(a)     applies if the amount of the interest paid is, because of a special relationship, greater than the amount (“the ordinary amount”) that

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