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Taxation (International and Other Provisions) Act 2010 section Sch 9 para 27
Repealed references to Part 18 of ICTA saved for purposes of sections 806A to 806K of ICTA
Schedule 9 paragraph 27 ensures that certain older legislative cross-references to Part 18 of ICTA (the predecessor double taxation relief rules) continue to work alongside the new Part 2 of TIOPA 2010, specifically for the purpose of applying the onshore pooling and mixer cap provisions in sections 806A to 806K of ICTA in relation to distributions paid before 1 July 2009 but falling within accounting periods ending on or after 1 April 2010.
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