173 Meaning of “qualifying territory” and “non-qualifying territory”
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

173  Meaning of “qualifying territory” and “non-qualifying territory”

(1)     In section 167(3)—

“non-qualifying territory” means any territory which is not a qualifying territory, and

“qualifying territory” means—

(a)     the United Kingdom, or

(b)     any territory in relation to which condition A or condition B is met.

(2)     Condition A is that—

(a)     double taxation arrangements have been made in relation to the territory,

(b)     the arrangements include a non-discrimination provision, and

(c)

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