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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Exceptions to requirement to be UK resident

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Section 28 Unilateral relief for Isle of Man or Channel Islands tax
Section 29 Unilateral relief for tax on income from employment or office
Section 30 Unilateral relief for non-UK tax on non-resident's UK branch or agency etc

CHAPTER 2 Double taxation relief by way of credit
Crossheading Exceptions to requirement to be UK resident

Crossheading Exceptions to requirement to be UK resident

From legislation.gov.uk

Contents

Section 28 Unilateral relief for Isle of Man or Channel Islands tax
Section 29 Unilateral relief for tax on income from employment or office
Section 30 Unilateral relief for non-UK tax on non-resident's UK branch or agency etc