136 Interpretation of Part
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

136  Interpretation of Part

(1)     Subsections (2) to (7) have effect for the purposes of this Part.

(2)     “Double taxation arrangements” means arrangements that have effect under section 2(1) (double taxation relief by agreement with territories outside the United Kingdom).

(3)     “International arrangements”, in relation to a territory, means arrangements made in relation to that territory with a view to ensuring the effective taxation of savings income—

(a)     under the law of the

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