37 Credit against tax on trade income: further rules
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

37  Credit against tax on trade income: further rules

(1)     Apply section 36(2) in accordance with subsections (2) to (5) if the tax against which the credit is to be allowed is income tax on trade income.

(2)     Treat the reference to income from any particular source as a reference to trade income arising out of a transaction,

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