Chapter 3 Miscellaneous provisions
United Kingdom
- Application of Part for capital gains tax purposes
- When foreign tax disregarded in applying Part for corporation tax purposes
- Special rules for discretionary trusts
- Deduction for foreign tax where no credit allowed
- European cross-border transfers of business
- European cross-border mergers
- Transparent entities involved in cross-border transfers and mergers
- Cross-border transfers and mergers: chargeable gains
- Interpretation of sections related to the Mergers Directive
- Cases about being taxed otherwise than in accordance with double taxation arrangements
- The Arbitration Convention
- International dispute-resolution instruments and agreements
- Disclosure of information
- Interpretation of double taxation arrangements
- Assessments
Notes on Part 2
Modifications
- C1
Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 34(3) (with Sch. 9 paras. 1-9, 22))
- C2
Pt. 2 applied by 2010 c. 4, s. 269DL(6) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)