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Legislation

Finance Act 2000

Crossheading International matters

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Section 103 Double taxation relief.
Section 104 Controlled foreign companies.
Section 105 Corporation tax: use of currencies other than sterling.
Section 106 Foreign exchange gains and losses: use of local currency.

International matters
Double taxation relief.

Section 103 | Double taxation relief.

From legislation.gov.uk

Schedule 30 to this Act (double taxation relief) shall have effect.