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Contents

Legislation
Taxation (International and Other Provisions) Act 2010

Chapter 14 The tax exemption

  • Section 371NA Introduction to Chapter
  • Section 371NB The basic rule
  • Section 371NC Reductions to “the local tax amount”
  • Section 371ND What are “designer rate tax provisions”?
  • Section 371NE How to determine “the corresponding UK tax”
  1. Chapter 14 · The tax exemption
  2. Introduction to Chapter

Section 371NA | Introduction to Chapter

From legislation.gov.uk

This Chapter sets out an exemption called “the tax exemption” for the purposes of section 371BA(2)(b).

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