Skip to content
Solved

CHAPTER 2 Double taxation relief by way of credit

From legislation.gov.uk

Contents

  1. Crossheading Effect to be given to credit for foreign tax allowed against UK tax
  2. Crossheading Interpretation of Chapter
  3. Crossheading Credits where same income charged to income tax in more than one tax year
  4. Crossheading Cases in which credit not allowed
  5. Crossheading Exceptions to requirement to be UK resident
  6. Crossheading Calculating income or gains in respect of which credit is allowed
  7. Crossheading Limits on credit: general rules
  8. Crossheading Limit on, and reduction of, credit against income tax
  9. Crossheading Limit on credit against capital gains tax
  10. Crossheading Limit on total credit against income tax and capital gains tax
  11. Crossheading Limit on credit against corporation tax
  12. Crossheading Calculating tax for purposes of section 42(2)
  13. Crossheading Allocation of deductions etc to profits for purposes of section 42
  14. Crossheading Taking account of foreign tax underlying dividends
  15. Crossheading Taking account of tax underlying dividends that is not foreign tax
  16. Crossheading Tax underlying dividend treated as underlying tax paid by dividend's recipient
  17. Crossheading Tax underlying dividends: restriction of relief, and particular cases
  18. Crossheading Adjustment of foreign tax on profits of overseas permanent establishment
  19. Crossheading Unrelieved foreign tax on profits of overseas permanent establishment
  20. Crossheading Action after adjustment of amount payable by way of UK or foreign tax
  21. Crossheading Schemes and arrangements designed to increase relief: anti-avoidance
  22. Crossheading Insurance companies