35 Disallowed credit: use as a deduction
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

35  Disallowed credit: use as a deduction

(1)     Subsection (2) applies if the application of section 36(2) or 42(2) prevents an amount of credit for foreign tax from being allowable against income tax or corporation tax.

(2)     The

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