Chwilio Deddfwriaeth

Taxation (International and Other Provisions) Act 2010

Section 33: Limit on credit: minimisation of the foreign tax

109.This section requires the taxpayer desiring credit relief for foreign tax to take reasonable steps to minimise the amount of that tax. It is based on section 795A of ICTA.

Yn ôl i’r brig

Options/Cymorth