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Taxation (International and Other Provisions) Act 2010

Crossheading Adjustment of foreign tax on profits of overseas permanent establishment

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Section 71A Circumstances in which section 71B applies
Section 71B Reduction of foreign tax paid on profits of overseas PE

CHAPTER 2 Double taxation relief by way of credit
Crossheading Adjustment of foreign tax on profits of overseas permanent establishment

Crossheading Adjustment of foreign tax on profits of overseas permanent establishment

From legislation.gov.uk

Contents

Section 71A Circumstances in which section 71B applies
Section 71B Reduction of foreign tax paid on profits of overseas PE