Regulation 3 Introductory
These Regulations provide for the avoidance, to the extent specified, of double charges to tax arising with respect to specified transfers of value made, and other events occurring, on or after 18th March 1986.
These Regulations provide for the avoidance, to the extent specified, of double charges to tax arising with respect to specified transfers of value made, and other events occurring, on or after 18th March 1986.