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Taxation (International and Other Provisions) Act 2010

Crossheading Effect to be given to credit for foreign tax allowed against UK tax

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Section 18 Entitlement to credit for foreign tax reduces UK tax by amount of the credit
Section 19 Time limits for claims for relief under section 18(2)
Section 20 Foreign tax includes tax spared because of international development relief

CHAPTER 2 Double taxation relief by way of credit
Crossheading Effect to be given to credit for foreign tax allowed against UK tax

Crossheading Effect to be given to credit for foreign tax allowed against UK tax

From legislation.gov.uk

Contents

Section 18 Entitlement to credit for foreign tax reduces UK tax by amount of the credit
Section 19 Time limits for claims for relief under section 18(2)
Section 20 Foreign tax includes tax spared because of international development relief