Part 1 Double taxation relief: index of defined expressions used in Parts 2 and 3
United Kingdom
| the arrangements (in Chapter 2 of Part 2) | section 21(1) |
| chargeable gain (in Part 2 so far as relating to capital gains tax) | section 105 |
| double taxation arrangements (in Part 2) | section 2(4) |
| double taxation arrangements (in Part 3) | section 136(2) |
| foreign tax (in Chapter 2 of Part 2) | section 21(1) |
| F1insurance company | section 65 of FA 2012 (as applied by section 141(2) of that Act) |
| international arrangements (in Part 3) | section 136(3) |
| long-term business | section 63 of FA 2012 (as applied by section 141(2) of that Act) |
| the non-UK territory (in Chapter 2 of Part 2) | section 21(1) |
| the Savings Directive (in Part 3) | section 136(4) |
| savings income (in Part 3) | section 136(5) |
| special withholding tax (in Part 3) | section 136(6) |
| tax not chargeable directly or by deduction (in Chapter 2 of Part 2) | sections 17(3) and 20(4) |
| tax payable or chargeable (in Chapter 2 of Part 2) | sections 17(3) and 20(4) |
| tax payable or paid under the law of a territory outside the United Kingdom (in Chapter 2 of Part 2, except section 29, in its application to relief under unilateral relief arrangements) | section 8(2) |
| underlying tax (in Chapter 2 of Part 2) | section 21(1) |
| unilateral relief arrangements (in Part 2) | section 8(1) |
Annotations
Textual amendments
- F1
Words in Sch. 11 Pt. 1 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 244