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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Credits where same income charged to income tax in more than one tax year

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Section 22 Credit for foreign tax on overlap profit if credit for that tax already allowed
Section 23 Time limits for claims for relief under section 22(2)
Section 24 Claw-back of relief under section 22(2)

Credits where same income charged to income tax in more than one tax year
Claw-back of relief under section 22(2)

Section 24 | Claw-back of relief under section 22(2)

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed