Part 1 PreliminaryF1
United Kingdom Repealed
- 1Citation and commencement
- 2Effect
- 3General interpretative provisions
- 4The meaning of question in dispute
- 5The meaning of resident for tax purposes
Annotations
Textual amendments
- F1
Regulations revoked (31.12.2020) by The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1383), regs. 1, 2