3 Arrangements may include retrospective or supplementary provision
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

3  Arrangements may include retrospective or supplementary provision

(1)     Section 2(1) gives effect to arrangements even if the arrangements include—

(a)     provision for relief from tax for periods before the passing of this Act, or

(b)     provision for relief from tax for periods

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