SCHEDULES
SCHEDULE 11Reliefs and reductions for foreign tax
Effect of foreign tax becoming payable
3
1
The amendments made by paragraphs 1 and 2 have effect in relation to amounts of foreign tax payable on or after 21 October 2009.
2
But see paragraph 5 for amounts of foreign tax payable on or after 1 April 2010 (as regards corporation tax) or 6 April 2010 (as regards income tax or capital gains tax).