34 Reduction in credit: payment by reference to foreign tax
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

34  Reduction in credit: payment by reference to foreign tax

(1)     Subsection (2) applies if—

(a)     credit for foreign tax is to be allowed to a person (“P”) under the arrangements, and

[(b)     a tax authority

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