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Legislation

Finance Act 2009

Crossheading Foreign profits etc

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Section 34 Corporation tax treatment of company distributions received
Section 35 Tax treatment of financing costs and income
Section 36 Controlled foreign companies
Section 37 International movement of capital
Section 38 Corporation tax: foreign currency accounting
Section 39 Certain distributions of offshore funds taxed as interest
Section 40 Income tax credits for foreign distributions

Foreign profits etc
Income tax credits for foreign distributions

Section 40 | Income tax credits for foreign distributions

From legislation.gov.uk

Schedule 19 contains provision about income tax credits for foreign distributions.