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Legislation

Finance Act 1997

Crossheading Double taxation relief

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Section 90 Restriction of relief for underlying tax.
Section 91 Disposals of loan relationships with or without interest.

Part V Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Double taxation relief

Crossheading Double taxation relief

From legislation.gov.uk

Contents

Section 90 Restriction of relief for underlying tax.
Section 91 Disposals of loan relationships with or without interest.