82 Conditions for the purposes of section 81(1)
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

82  Conditions for the purposes of section 81(1)

(1)     Conditions A to D are the conditions mentioned in section 81(1).

(2)     Condition A is that, in respect of any income or chargeable gain—

(a)     taken into account for the purposes of determining a person's liability to UK tax in a chargeable period, or

(b)     to be taken into account for the purposes of determining a person's liability to UK tax in a chargeable period,

there is an amount

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