137 Income tax credit etc for special withholding tax
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Credit etc for special withholding tax

137  Income tax credit etc for special withholding tax

(1)     Subsection (5) applies if each of conditions A to C is met.

(2)     Condition A is that a person—

(a)     is liable to income tax for a tax year in respect of a payment of savings income, or

(b)     would be

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