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

189  Double taxation relief by way of deduction for foreign tax

(1)     Subsection (2) applies if—

(a)     a claim is made under section 174,

(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,

(c)     the

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