SolvedCrossheading Unrelieved foreign tax on profits of overseas permanent establishment
From legislation.gov.uk
Contents
- Section 72 Application of section 73(1)
- Section 73 Carry-forward and carry-back of unrelieved foreign tax
- Section 74 Rules for carrying back unrelieved foreign tax
- Section 75 Two or more establishments treated as a single establishment
- Section 76 Former and subsequent establishments regarded as distinct establishments
- Section 77 Claims for relief under section 73(1)
- Section 78 Meaning of “overseas permanent establishment”