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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
Arrangements for mutual exchange of tax information

Section 198 | Arrangements for mutual exchange of tax information

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 198 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 8(2)