This section has no associated Explanatory Notes
97U.K.In section 906(3)—
(a)omit “and” after paragraph (a), and
(b)after paragraph (b) insert “, and
(c)section 112(5) of TIOPA 2010 (deduction for foreign tax where no credit available).”
97U.K.In section 906(3)—
(a)omit “and” after paragraph (a), and
(b)after paragraph (b) insert “, and
(c)section 112(5) of TIOPA 2010 (deduction for foreign tax where no credit available).”