138 Amount and application of the deemed tax under section 137
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

138  Amount and application of the deemed tax under section 137

(1)     For the purposes of section 137, the amount of the deemed tax is—

(a)     the amount of the special withholding tax levied (see section 137(3)), less

(b)     any amounts of that tax that are within subsection (2).

(2)

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