113 Deduction from capital gain for foreign tax (instead of credit against UK tax)
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

113  Deduction from capital gain for foreign tax (instead of credit against UK tax)

(1)     Subsection (2) applies to tax if it is—

(a)     chargeable under the law of any territory outside the United Kingdom on the disposal

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