134 Correcting assessments where relief is available
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Assessments

134  Correcting assessments where relief is available

(1)     Subsections (5) and (6) apply if—

(a)     under double taxation arrangements, relief may be given in the United Kingdom, or in the territory in relation to which the arrangements are made, in respect of any income or any chargeable gain, and

(b)     condition A or B is met.

(2)     Subsections (5) and (6) also apply if—

(a)     under unilateral

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