79 Time limits for action if tax adjustment makes credit excessive or insufficient
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Action after adjustment of amount payable by way of UK or foreign tax

79  Time limits for action if tax adjustment makes credit excessive or insufficient

(1)     Subsection (2) applies to a claim or assessment if—

(a)     the amount of any credit given under the arrangements is

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