xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
563U.K.In section 678 (relief where UK income tax borne by foreign estate: limited and discretionary interests) after subsection (2) insert—
“(3)The tax reduction under this section is given effect at Step 6 of the calculation in section 23 of ITA 2007.”