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Taxation (International and Other Provisions) Act 2010

Crossheading Adjustment of double taxation relief where claim made

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Section 188 Double taxation relief by way of credit for foreign tax
Section 189 Double taxation relief by way of deduction for foreign tax

CHAPTER 4 Position, if only one affected person potentially advantaged, of other affected person
Crossheading Adjustment of double taxation relief where claim made

Crossheading Adjustment of double taxation relief where claim made

From legislation.gov.uk

Contents

Section 188 Double taxation relief by way of credit for foreign tax
Section 189 Double taxation relief by way of deduction for foreign tax