Crossheading Income tax treated as paid and reliefs
From legislation.gov.uk
Contents
- Section 530 Income tax treated as paid etc.
- Section 531 Exceptions to section 530
- Section 532 Relief for policies and contracts with European Economic Area insurers
- Section 533 Meaning of “comparable EEA tax charge”
- Section 534 Regulations providing for relief in other cases where foreign tax chargeable
- Section 535 Top slicing relief
- Section 536 Top slicing relieved liability: one chargeable event
- Section 537 Top slicing relieved liability: two or more chargeable events
- Section 538 Recovery of tax from trustees