SolvedCrossheading Exemptions
From legislation.gov.uk
Contents
- Section 608J Exemption where limited UK sales
- Section 608JA Exemption where company resident in specified territory
- Section 608K Exemption where business undertaken within territory of residence
- Section 608L Exemption where foreign tax at least half of UK tax
- Section 608M Section 608L: the local tax amount
- Section 608MA Exemption where income of opaque partnership taxable in full treaty territory
- Section 608MB Exemption for certain bodies corporate that are transparent in full treaty territory
- Section 608MC Exemption for double taxation on amounts within same control group
- Section 608N Exemptions: further provision