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Legislation

Taxation (International and Other Provisions) Act 2010

Chapter 21 Management

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Section 371UA Introduction to Chapter
Section 371UB Application of the Taxes Acts to the CFC charge
Section 371UBA Payments in respect of a charge on a banking company: information to be provided
Section 371UC Just and reasonable apportionments
Section 371UD Relief against sum charged
Section 371UE Appeals affecting more than one person
Section 371UF Recovery of sum charged from other UK resident companies

Taxation (International and Other Provisions) Act 2010
Chapter 21 · Management

Section 371UD | Relief against sum charged

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1F2

Notes

F1
S. 371UD omitted (with effect in accordance with s. 36(3)-(5) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 36(1)
F2
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)

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