41 Amount of limit
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Limit on total credit against income tax and capital gains tax

41  Amount of limit

(1)     In subsection (2) “the total credit” means—

F + G

ɳ—

F is the total credit, under all tax-relief arrangements, allowed under section 18(2) against a person's income tax for any tax

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