Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 9 U.K. Transitionals and savings etc

Part 3 U.K. Double taxation relief

Credit against corporation tax on trade income: anti-avoidance U.K.

18 U.K. Section 45(2) has effect in relation to a credit for foreign tax only if the credit relates to—

(a) a payment of foreign tax on or after 22 April 2009, or

(b) income received on or after that date in respect of which foreign tax has been deducted at source.