Section 4 | Meaning of “double taxation” in sections 2 and 3

(1)For the purposes of sections 2 and 3, any amount within subsection (2) is to be treated as having been payable.

(2)An amount is within this subsection if it is an amount of tax that would have been payable under the law of a territory outside the United Kingdom but for a relief—

(a)given under the law of the territory with a view to promoting industrial, commercial, scientific, educational or other development in a territory outside the United Kingdom, and

(b)about which provision is made in double taxation arrangements.

(3)References in sections 2 and 3 to double taxation are to be read in accordance with subsection (1).