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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Limit on, and reduction of, credit against income tax

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Section 36 Amount of limit
Section 37 Credit against tax on trade income: further rules
Section 38 Credit against tax on royalties: further rules
Section 39 Credit reduced by reference to accrued income losses

CHAPTER 2 Double taxation relief by way of credit
Crossheading Limit on, and reduction of, credit against income tax

Crossheading Limit on, and reduction of, credit against income tax

From legislation.gov.uk

Contents

Section 36 Amount of limit
Section 37 Credit against tax on trade income: further rules
Section 38 Credit against tax on royalties: further rules
Section 39 Credit reduced by reference to accrued income losses