30 Unilateral relief for non-UK tax on non-resident's UK branch or agency etc
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

30  Unilateral relief for non-UK tax on non-resident's UK branch or agency etc

(1)     Subsection (2) applies if the arrangements are unilateral relief arrangements for a territory outside the United Kingdom.

(2)     Credit for tax within subsection (3) or (4) may be allowed under section 18(2) against any of the UK taxes if the territory is not one in which the person or company concerned is liable to tax by reason of domicile, residence or place of management.

(3)     Tax is within this subsection if the arrangements provide for

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