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 68
Meaning of "avoidance scheme" in section 67
Section 68 defines what constitutes an "avoidance scheme" for the purposes of the restriction on double taxation relief where the underlying foreign tax rate exceeds the UK corporation tax rate.
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.