Taxation (International and Other Provisions) Act 2010 Schedule 9 paragraph 13

Double taxation arrangements to which section 11(3) applies

Paragraph 13 of Schedule 9 sets a cut-off date for the application of the rule in section 11(3) concerning the interaction between double taxation arrangements and other relief rules.

• Section 11(3) deals with how double taxation arrangements interact with other rules governing double taxation relief.
• This transitional provision limits the scope of section 11(3) based on the date the arrangements were made.
• Any double taxation arrangements made before 21 March 2000 are not affected by section 11(3).
• Only double taxation arrangements made on or after 21 March 2000 are subject to the rule in section 11(3).