28 Unilateral relief for Isle of Man or Channel Islands tax
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Exceptions to requirement to be UK resident

28  Unilateral relief for Isle of Man or Channel Islands tax

(1)     Subsection (2) applies if the arrangements—

(a)     are unilateral relief arrangements for a territory outside the United Kingdom, and

(b)     provide for credit to be allowed for tax paid under the law of the Isle of Man (“the Isle of Man tax”).

(2)     Credit

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