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Taxation (International and Other Provisions) Act 2010

Crossheading Cases in which credit not allowed

Find in this level

Section 25 Credit not allowed if relief allowed against overseas tax
Section 26 Credit not allowed under arrangements unless taxpayer is UK resident
Section 27 Credit not allowed if person elects against credit

CHAPTER 2 Double taxation relief by way of credit
Crossheading Cases in which credit not allowed

Crossheading Cases in which credit not allowed

From legislation.gov.uk

Contents

Section 25 Credit not allowed if relief allowed against overseas tax
Section 26 Credit not allowed under arrangements unless taxpayer is UK resident
Section 27 Credit not allowed if person elects against credit