Taxation (International and Other Provisions) Act 2010 section 302

Qualifying EEA tax relief for payment in current or previous period

Section 302 defined what constituted qualifying EEA tax relief in relation to payments made in the current or a previous period, but has been repealed and is no longer in force.

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.