188 Double taxation relief by way of credit for foreign tax
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Adjustment of double taxation relief where claim made

188  Double taxation relief by way of credit for foreign tax

(1)     Subsection (2) applies if—

(a)     a claim is made under section 174, and

(b)     the disadvantaged person (“DP”) is entitled on that claim to make a calculation, or to have an adjustment made, on the basis that the arm's length provision was made or imposed instead of the actual provision.

(2)     Assumptions A and B are to be made in DP's case in relation to any credit for foreign tax which DP has been, or may be, given—

(a)     under any double taxation arrangements,

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