Crossheading Interpretation of double taxation arrangements
From legislation.gov.uk
Contents
- Section 130 Interpreting provision about UK taxation of profits of foreign enterprises
- Section 130A Interpreting provision about UK taxation of pensions etc
- Section 131 Interpreting provision about interest influenced by special relationship
- Section 132 Interpreting provision about royalties influenced by special relationship
- Section 133 Special relationship rule for royalties: matters to be shown by taxpayer