[409 Double taxation relief]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[409  Double taxation relief]

[(1)     This section applies where—

(a)     apart from this section, an amount of income (“the relevant amount”) would meet condition A or B in section 406 in relation to a relevant accounting period of a company, and

(b)

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