140 Provisions about the deemed tax under section 139
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

140  Provisions about the deemed tax under section 139

(1)     For the purposes of section 139, the amount of the deemed tax is—

(a)     the amount of the special withholding tax levied (see section 139(4)(b)), less

(b)     any amounts of that tax that are within subsection (2) or (3).

(2)     An amount of special withholding tax levied is within this subsection if—

(a)     the person has obtained relief from double taxation in respect of that special withholding tax under the law of

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