39 Credit reduced by reference to accrued income losses
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

39  Credit reduced by reference to accrued income losses

(1)     Subsection (5) applies if each of conditions A to C is met.

(2)     Condition A is that a person is entitled under section 18(2) to credit against income tax.

(3)     Condition B is that the income tax is calculated by reference to income consisting of

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