80 Duty to give notice that adjustment has rendered credit excessive
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

80  Duty to give notice that adjustment has rendered credit excessive

(1)     This section applies if—

(a)     any credit for foreign tax has been allowed to a person under the arrangements,

(b)     later, the amount of that credit is reduced under section 34, or becomes excessive as a result of an adjustment of the amount of any tax payable under the law of a territory

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