141Credit under Chapter 2 of Part 2 to be allowed firstU.K.
This section has no associated Explanatory Notes
(1)Any credit for foreign tax allowed under Chapter 2 of Part 2 against income tax or capital gains tax is to be allowed before effect is given to sections 137 to 140.
(2)In this section “foreign tax” has the same meaning as in that Chapter (see section 21).