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Taxation (International and Other Provisions) Act 2010

Crossheading Credits where same income charged to income tax in more than one tax year

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Section 22 Credit for foreign tax on overlap profit if credit for that tax already allowed
Section 23 Time limits for claims for relief under section 22(2)
Section 24 Claw-back of relief under section 22(2)

CHAPTER 2 Double taxation relief by way of credit
Crossheading Credits where same income charged to income tax in more than one tax year

Crossheading Credits where same income charged to income tax in more than one tax year

From legislation.gov.uk

Contents

Section 22 Credit for foreign tax on overlap profit if credit for that tax already allowed
Section 23 Time limits for claims for relief under section 22(2)
Section 24 Claw-back of relief under section 22(2)