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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Double taxation arrangements

  • Section 2 Giving effect to arrangements made in relation to other territories
  • Section 3 Arrangements may include retrospective or supplementary provision
  • Section 4 Meaning of “double taxation” in sections 2 and 3
  • Section 5 Orders under section 2: contents and procedure
  • Section 6 The effect given by section 2 to double taxation arrangements
  • Section 7 General regulations
  1. Double taxation arrangements
  2. Orders under section 2: contents and procedure

Section 5 | Orders under section 2: contents and procedure

From legislation.gov.uk

(1)If an Order under section 2 (“the later Order”) revokes an earlier Order under that section, the later Order may contain transitional provisions that appear to Her Majesty to be necessary or expedient.

(2)An Order under section 2 is not to be submitted to Her Majesty in Council unless a draft of the Order has been laid before and approved by a resolution of the House of Commons.

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