Taxation (International and Other Provisions) Act 2010 Schedule 9 paragraph 10

Changes in the law

Schedule 9 paragraph 10 provides a protective election for taxpayers where the rewriting of tax law into TIOPA 2010 has inadvertently changed the tax consequences of something that happened before the Act took effect.

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.