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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 section Schedule 8 Part 3
Tax arbitrage
Schedule 8 Part 3 (paragraphs 151–155) removes the original tax arbitrage provisions from the Finance (No. 2) Act 2005, as these rules have been rewritten and relocated into the Taxation (International and Other Provisions) Act 2010.
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.