Taxation (International and Other Provisions) Act 2010 section 8

Interpretation: "unilateral relief arrangements" means rules 1 to 9, etc.

Section 8 defines what "unilateral relief arrangements" means and clarifies which foreign taxes qualify for relief under those arrangements.

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.