# Taxation (International and Other Provisions) Act 2010, Paragraph 284


In section 824 (application of 20% rule to collective investment schemes) at the end of subsection (2) insert “ (so far as the transaction is one in respect of which such amounts so arise or accrue) ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/284 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-284
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.