7 General regulations
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

7  General regulations

(1)     The Commissioners for Her Majesty's Revenue and Customs may make regulations generally for carrying out the provisions of the treaty sections or any double taxation arrangements.

(2)     Regulations under subsection (1) may in particular provide for securing that relief from taxation imposed by the law of the territory to which any double

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