http://www.legislation.gov.uk/ukpga/2010/8/section/28Taxation (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 2CHAPTER 2281Subsection (2) applies if the arrangements—aare unilateral relief arrangements for a territory outside the United Kingdom, andbprovide for credit to be allowed for tax paid under the law of the Isle of Man (“the Isle of Man tax”).2Credit under section 18(2) against any of the UK taxes for a chargeable period may be allowed for the Isle of Man tax if the person in respect of whose income or chargeable gains the UK tax is payable is—aresident for that period in the United Kingdom, orbresident for that period in the Isle of Man.3Subsection (4) applies if the arrangements—aare unilateral relief arrangements for a territory outside the United Kingdom, andbprovide for credit to be allowed for tax paid under the law of any of the Channel Islands (“the Channel Islands tax”).4Credit under section 18(2) against any of the UK taxes for a chargeable period may be allowed for the Channel Islands tax if the person in respect of whose income or chargeable gains the UK tax is payable is—aresident for that period in the United Kingdom, orbresident for that period in any of the Channel Islands.5Each of the following is a UK tax for the purposes of this section—aincome tax,bcorporation tax, andccapital gains tax.6In subsections (2) and (4) so far as they relate to capital gains tax “chargeable period” means tax year (see section 288(1ZA) of TCGA 1992).Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (as inserted (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. 34(3) (with Sch. 9 paras. 1-9, 22))Pt. 2 applied by 2010 c. 4, s. 269DL(6) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)