72 Application of section 73(1)
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Unrelieved foreign tax on profits of overseas permanent establishment

72  Application of section 73(1)

(1)     Section 73(1) applies if, in an accounting period of a company resident in the United Kingdom—

(a)     the amount of the credit for foreign tax which under the arrangements would, if section 42

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