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Taxation (International and Other Provisions) Act 2010

Crossheading Calculation of income or gain on remittance basis where special withholding tax levied

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Section 142 Conditions for purposes of section 143
Section 143 Taking account of special withholding tax in calculating income or gains

Part 3 Double taxation relief for special withholding tax
Crossheading Calculation of income or gain on remittance basis where special withholding tax levied

Crossheading Calculation of income or gain on remittance basis where special withholding tax levied

From legislation.gov.uk

Contents

Section 142 Conditions for purposes of section 143
Section 143 Taking account of special withholding tax in calculating income or gains