http://www.legislation.gov.uk/ukpga/2010/8/section/141Taxation (International and Other Provisions) Act 2010An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite Acts; and for connected purposes.texttext/xmlenStatute Law Database2026-09-11Expert Participation2026-03-18 Part 31411Any credit for foreign tax allowed under Chapter 2 of Part 2 against income tax or capital gains tax is to be allowed before effect is given to sections 137 to 140.2In this section “foreign tax” has the same meaning as in that Chapter (see section 21).