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Corporation Tax Act 2010

Section 187: Meaning of “non-UK tax”

742.This section defines “non-UK tax” for this Part of the Act. It is based on sections 403D and 403E of, and paragraph 17 of Schedule 18A to, ICTA. The expression is used in sections 106 to 109, 115 to 121 and 949.

743.Subsection (1) is the basic rule that the non-UK tax must correspond to United Kingdom income tax or corporation tax.

744.Subsection (2) makes clear that the non-UK tax need not be a national tax: it may be a tax imposed by a province or state of a foreign country.

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