# Finance Act 2012, Paragraph 19


The Joint Declaration does not count for the purposes of section 136(6)(b) of TIOPA 2010 (definition of “special withholding tax”) as a corresponding provision of international arrangements.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/36/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.