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Taxation (International and Other Provisions) Act 2010 section X
Continuity of the law: general
Schedule 7A paragraphs 1 to 7 ensure that when the Act rewrites and replaces older tax provisions, the law continues to operate seamlessly without any gaps or disruptions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.