SolvedCrossheading Unilateral relief arrangements
From legislation.gov.uk
Contents
- Section 8 Interpretation: “unilateral relief arrangements” means rules 1 to 9, etc
- Section 9 Rule 1: the unilateral entitlement to credit for non-UK tax
- Section 10 Rule 2: accrued income profits
- Section 11 Rule 3: interaction between double taxation arrangements and rules 1 and 2
- Section 12 Rule 4: cases in which, and calculation of, credit allowed for tax on dividends
- Section 13 Rule 5: credit for tax charged directly on dividend
- Section 14 Rule 6: credit for underlying tax on dividend paid to 10% associate of payer
- Section 15 Rule 7: credit for underlying tax on dividend paid to sub-10% associate
- Section 16 Rule 8: credit for underlying tax on dividend paid by exchanged associate
- Section 17 Rule 9: credit in relation to dividends for spared tax