57 Credit in respect of dividend: taking account of underlying tax
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Taking account of foreign tax underlying dividends

57  Credit in respect of dividend: taking account of underlying tax

(1)     Subsections (2) and (3) apply if, as a result of provision made by the arrangements, underlying tax is to be taken into account in considering whether any and (if so) what credit is to be allowed against corporation tax, income tax or capital gains

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