| http://www.w3.org/ns/prov#value | - This is to ensure consistency with the provisions which allow relief for double taxation by way of credit in respect of tax which is payable under the law of any territory outside the UK.3.Paragraph 1(2)(b) and 1(3) introduce consequential amendments.4.Paragraph 2(2)(a) amends section 85(2) of the Taxation and (International and Other Provisions) Act 2010 (TIOPA) by expressly including amounts of
|
