71 Foreign taxation of group as single entity
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

71  Foreign taxation of group as single entity

(1)     Subsections (2) and (3) apply in relation to a claim for credit in respect of underlying tax in relation to a dividend paid by a company resident outside the United Kingdom to a company resident in the United Kingdom if, under the law of a territory outside the United Kingdom, tax is payable by any one company resident in the territory (“the responsible company”) in respect of the aggregate profits, or aggregate profits and aggregate

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