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Legislation

Finance Act 2005

Crossheading Double taxation relief: restrictions

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Section 86 Limits on credit: income tax and corporation tax: trading profits
Section 87 Schemes and arrangements designed to increase relief
Section 88 Self-assessment amendments

Chapter 9 International matters
Crossheading Double taxation relief: restrictions

Crossheading Double taxation relief: restrictions

From legislation.gov.uk

Contents

Section 86 Limits on credit: income tax and corporation tax: trading profits
Section 87 Schemes and arrangements designed to increase relief
Section 88 Self-assessment amendments