Crossheading When foreign tax disregarded in applying Part for corporation tax purposesFrom legislation.gov.ukDetailsContentsSection 107 Disregard of foreign tax referable to derivative contractSection 108 Disregard of foreign tax attributable to interest under a loan relationshipSection 109 Repo cases in which no disregard under section 108Section 110 Stock-lending cases in which no disregard under section 108
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