C1C2Part 2Double taxation relief
Annotations:
Modifications etc. (not altering text)
C2
Pt. 2 applied by 2010 c. 4, s. 269DL(6) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)
C2CHAPTER 2Double taxation relief by way of credit
Credits where same income charged to income tax in more than one tax year
F122Credit for foreign tax on overlap profit if credit for that tax already allowed
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F123Time limits for claims for relief under section 22(2)
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F124Claw-back of relief under section 22(2)
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Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 34(3) (with Sch. 9 paras. 1-9, 22))