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Legislation
Finance Act 2010

Crossheading Other international matters

  • Section 35 Penalties: offshore income etc
  • Section 36 Reliefs and reductions for foreign tax
  • Section 37 Asset transfer to non-resident company: recovery of postponed charge
  1. Other international matters
  2. Reliefs and reductions for foreign tax

Section 36 | Reliefs and reductions for foreign tax

From legislation.gov.uk

Schedule 11 contains provision about activities designed to increase the amount allowed by way of credit or reduction in respect of foreign tax.

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