107 Disregard of foreign tax referable to derivative contract
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

When foreign tax disregarded in applying Part for corporation tax purposes

107  Disregard of foreign tax referable to derivative contract

(1)     In applying this Part for corporation tax purposes in relation to a company, disregard tax within subsection (2).

(2)     Tax is within this

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