11 Rule 3: interaction between double taxation arrangements and rules 1 and 2
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

11  Rule 3: interaction between double taxation arrangements and rules 1 and 2

(1)     Credit for tax paid under the law of the territory is not allowed under section 9 or 10 in the case of any income or gains

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