Part 3

Income tax, corporation tax and capital gains tax
Chapter 7

Savings income: double taxation arising from withholding tax

SupplementaryM

Supplementary
115
1
In section 792 of the Taxes Act 1988 (double taxation relief: interpretation of the credit code) in subsection (1), in the definition of “foreign tax”, at the end insert “ (other than special withholding tax within the meaning of Chapter 7 of Part 3 of the Finance Act 2004) ”.
2
In section 811 of the Taxes Act 1988 (deduction for foreign tax where no credit allowable) in subsection (2), at the end insert “ and to section 111 of the Finance Act 2004 (computation of income subject to special withholding tax) ”.
3
In section 278 of the Taxation of Chargeable Gains Act 1992 (c. 12)
(allowance for foreign tax) in subsection (1), after “section 277” insert “ and to section 111 of the Finance Act 2004 (computation of chargeable gains subject to special withholding tax) ”.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 115(4) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 62(c), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)