Skip to content

Contents

Legislation

Finance Act 1998

Crossheading Double taxation relief

Find in this level

Section 103 Restriction of relief on certain interest and dividends.
Section 104 Adjustments of interest and dividends for spared tax etc.
Section 105 Meaning of “financial expenditure".
Section 106 Underlying tax reflecting interest or dividends.
Section 107 Notification of foreign tax adjustment.

Chapter I Income Tax and Corporation Tax
Crossheading Double taxation relief

Crossheading Double taxation relief

From legislation.gov.uk

Contents

Section 103 Restriction of relief on certain interest and dividends.
Section 104 Adjustments of interest and dividends for spared tax etc.
Section 105 Meaning of “financial expenditure".
Section 106 Underlying tax reflecting interest or dividends.
Section 107 Notification of foreign tax adjustment.