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

Explanatory Notes

Taxation (International and Other Provisions) Act 2010

2010 CHAPTER 8

18 March 2010

Commentary on Sections

Part 3: Double taxation relief for special withholding tax

Section 138: Amount and application of the deemed tax under section 137

292. This section quantifies the deemed tax under section 137 and specifies how it is to be treated. It is based on section 108 of FA 2004.