Credits where same income charged to income tax in more than one tax yearU.K.
F122Credit for foreign tax on overlap profit if credit for that tax already allowedU.K.
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Textual Amendments
F1Ss. 22-24 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 60, 61(1)
F123Time limits for claims for relief under section 22(2)U.K.
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Textual Amendments
F1Ss. 22-24 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 60, 61(1)
F124Claw-back of relief under section 22(2)U.K.
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Textual Amendments
F1Ss. 22-24 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 60, 61(1)