Links from Section 127B | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(b) is resident for the purposes of tax, by virtue of the law of the territory next-mentioned in this paragraph, in a territory with the government of which arrangements are for the time being in force by virtue of section 826(1), and |
|
Taxes Consolidation Act, 1997 |
(c) is subject to tax on the income referred to in subsection (1) in a territory with the government of which arrangements are for the time being in force by virtue of section 826(1). |
|
Taxes Consolidation Act, 1997 |
(2) For the purposes of an arrangement to which this section and section 826 applies, “international traffic”, in relation to an aircraft, does not include an aircraft operated solely between places in another state. |
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Links to Section 127B (from within TaxSource Total) | ||
None |