[259B “Tax” means certain taxes on income and includes foreign tax etc]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Chapter 2
Key Definitions]

[Meaning of “tax”]

[259B  “Tax” means certain taxes on income and includes foreign tax etc]

[(1)     In this Part “tax” means—

(a)     income tax,

(b)     the charge to corporation tax on income,

(c)     diverted profits tax,

(d)     the CFC charge,

(e)     foreign tax, or

(f)     a foreign CFC charge.

(2)     In subsection (1) “foreign tax” means a tax chargeable under the law of a territory outside the United Kingdom so far as it—

(a)     is charged on income and corresponds to United Kingdom income tax,

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