20 Foreign tax includes tax spared because of international development relief
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

20  Foreign tax includes tax spared because of international development relief

(1)     Subsections (2) and (4) apply if the arrangements are double taxation arrangements.

(2)     For the purposes of this Chapter, any amount within subsection (3) is to be treated as having been payable.

(3)     An amount is within this subsection if it is an amount of tax that would have been payable under

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