Skip to content

Contents

Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Tax underlying dividends: restriction of relief, and particular cases

Find in this level

Section 67 Restriction of relief if underlying tax at rate higher than rate of corporation tax
Section 68 Meaning of “avoidance scheme” in section 67
Section 69 Dividends paid out of transferred profits
Section 70 Underlying tax reflecting interest on loans
Section 71 Foreign taxation of group as single entity

CHAPTER 2 Double taxation relief by way of credit
Crossheading Tax underlying dividends: restriction of relief, and particular cases

Crossheading Tax underlying dividends: restriction of relief, and particular cases

From legislation.gov.uk

Contents

Section 67 Restriction of relief if underlying tax at rate higher than rate of corporation tax
Section 68 Meaning of “avoidance scheme” in section 67
Section 69 Dividends paid out of transferred profits
Section 70 Underlying tax reflecting interest on loans
Section 71 Foreign taxation of group as single entity