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Legislation

Finance Act 2003

Crossheading International matters

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Section 197 Exchange of information between tax authorities of member States
Section 198 Arrangements for mutual exchange of tax information
Section 199 Savings income: Community obligations and international arrangements
Section 200 Controlled foreign companies: exempt activities
Section 201 Application of CFC provisions to Hong Kong and Macao companies

International matters
Exchange of information between tax authorities of member States

Section 197 | Exchange of information between tax authorities of member States

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 197 repealed (1.1.2013) by The European Administrative Co-Operation (Taxation) Regulations 2012 (S.I. 2012/3062), reg. 1(1), Sch.