http://www.legislation.gov.uk/ukpga/2001/9/schedule/27/paragraph/2Finance Act 2001An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.2001-05-25texttext/xmlenStatute Law Database2023-12-01Expert Participation2023-10-01Finance Act 2001Sch. 5 para. 14ATribunals, Courts and Enforcement Act 2007Sch. 13 para. 140s. 89s. 148art. 2(1)(b)Finance Act 2001Sch. 5 para. 14AFinance Act 2008Sch. 43 para. 8s. 129(4)art. 2 SCHEDULESSCHEDULE 27 DOUBLE TAXATION RELIEFF12Restriction of relief for underlying tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .