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Legislation

Finance Act 2018

Crossheading Double taxation relief

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Section 30 Reduction of relief in cases where losses relieved sideways etc
Section 31 Countering effect of avoidance arrangements
Section 32 Double taxation arrangements specified by Order in Council

PART 1 Direct taxes
Crossheading Double taxation relief

Crossheading Double taxation relief

From legislation.gov.uk

Contents

Section 30 Reduction of relief in cases where losses relieved sideways etc
Section 31 Countering effect of avoidance arrangements
Section 32 Double taxation arrangements specified by Order in Council