Crossheading Deduction for foreign tax where no credit allowed
From legislation.gov.uk
Contents
- Section 112 Deduction from income for foreign tax (instead of credit against UK tax)
- Section 113 Deduction from capital gain for foreign tax (instead of credit against UK tax)
- Section 114 Time limits for action if tax adjustment makes reduction too large or too small
- Section 115 Duty to give notice that adjustment has rendered reduction too large