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Taxation (International and Other Provisions) Act 2010

Crossheading Limits on credit: general rules

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Section 33 Limit on credit: minimisation of the foreign tax
Section 34 Reduction in credit: payment by reference to foreign tax
Section 35 Disallowed credit: use as a deduction

CHAPTER 2 Double taxation relief by way of credit
Crossheading Limits on credit: general rules

Crossheading Limits on credit: general rules

From legislation.gov.uk

Contents

Section 33 Limit on credit: minimisation of the foreign tax
Section 34 Reduction in credit: payment by reference to foreign tax
Section 35 Disallowed credit: use as a deduction