Paragraph 2 References to Model Tax Convention

United Kingdom

In section 18S (other interpretation), in the definition of “the OECD model”—

(a)

for “published by the Organisation for Economic Co-operation and Development in July 2010 (“the OECD”)” substitute “approved by the OECD Council on 18 November 2025”, and

(b)

for “or” to the end substitute “as it may be amended or replaced from time to time”.