# Taxation (International and Other Provisions) Act 2010, Paragraph 12


Any arrangements specified in an Order in Council made under section 347 of the Income Tax Act 1952 before 5 August 1965, so far as they provide (in whatever terms) for relief from tax chargeable in the United Kingdom on capital gains, have effect in relation to capital gains tax.

---
Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/12 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-9/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.