[608MA Exemption where income of opaque partnership taxable in full treaty territory]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[608MA  Exemption where income of opaque partnership taxable in full treaty territory]

[(1)     This section applies where—

(a)     under the laws of a full treaty territory, a partnership is regarded for tax purposes as an entity

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