OpenLegislation

Division 3 F1

United Kingdom

Relief from double taxation in respect of the same item of income or capital is claimed in more than one jurisdiction.

Annotations

Textual amendments

F1: Inserted by Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements.