143 Taking account of special withholding tax in calculating income or gains
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

143  Taking account of special withholding tax in calculating income or gains

(1)     Subsection (2) applies if—

(a)     each of conditions A to D of section 142 is met, and

(b)     income tax is payable by reference to the amount of the savings income received in the United Kingdom.

(2)     For income tax purposes, the amount received is increased by the amount of special withholding tax—

(a)     levied in respect of

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