http://www.legislation.gov.uk/ukpga/2010/8/section/77Taxation (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 2771The excess is to be treated as mentioned in section 73(1) only on a claim.2A claim under subsection (1) must specify—athe amount (if any) of the excess which is to be treated as mentioned in section 73(1)(a), andbthe amount (if any) of the excess which is to be treated as mentioned in section 73(1)(b).3A claim under subsection (1) must be made not more than—a4 years after the end of period A, orbif later, 1 year after the end of the accounting period in which the foreign tax concerned is paid.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)