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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.

Double taxation relief
Restriction of relief for underlying tax.

Section 90 | Restriction of relief for underlying tax.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 91 repealed (1.4.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)