SCHEDULES
SCHEDULE 27 DOUBLE TAXATION RELIEF
F41Computation of income subject to foreign tax
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F52Restriction of relief for underlying tax
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F13Credit for underlying tax: UK company related through overseas company
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F24Dividends that give rise to eligible unrelieved foreign tax
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F35The amounts that are eligible unrelieved foreign tax
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F66Underlying tax excluded from claim not to be allowed under section 811
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7Relief for non-resident persons with branches or agencies in the UK
1
The amendments made by paragraph 4 of Schedule 30 to the Finance Act 2000 (c. 17) shall have effect, and be taken always to have had effect, in accordance with the following provisions of this paragraph.
2
In sub-paragraph (14) of that paragraph (which provides for the amendments to have effect in relation to accounting periods ending on or after 21st March 2000) for “accounting periods” substitute “
chargeable periods
”
.
3
That paragraph shall be taken to have been originally enacted as so amended.