Part 2 U.K. Income tax, corporation tax and capital gains tax

Chapter 9 U.K. International matters

Double taxation relief: general U.K.

F1 85 Dividends by reference to which a deduction is allowed: no underlying tax U.K.

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Textual Amendments

F1 S. 85 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)