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Legislation
Finance Act 2002

Crossheading International matters

  • Section 88 Extension of power to give effect to double taxation arrangements
  • Section 89 Controlled foreign companies: territorial exclusions from s.748 exemptions
  • Section 90 Controlled foreign companies and treaty non-resident companies
  1. International matters
  2. Extension of power to give effect to double taxation arrangements

Section 88 | Extension of power to give effect to double taxation arrangements

From legislation.gov.uk

(1)RepealedF1

(2)The following amendments are consequential on that above—

(a)RepealedF2

(b)RepealedF3

(c)RepealedF3

(d)RepealedF4

(e)RepealedF4

(f)RepealedF5

(3)This section applies on and after the date on which this Act is passed in relation to arrangements made before that date (as well as in relation to arrangements made on or after that date).

Notes

  1. F1

    S. 88(1) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

  2. F2

    S. 88(2)(a) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

  3. F3

    S. 88(2)(b)(c) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

  4. F4

    S. 88(2)(d)(e) repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 8(2)

  5. F5

    S. 88(2)(f) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

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