SCHEDULES

[F1SCHEDULE A1U.K.Betting duties: double taxation relief

Textual Amendments

F1Sch. A1 inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 7

IntroductionU.K.

1U.K.This Schedule sets out the rules for determining whether credit is allowed under section 5E or 8ZA for qualifying foreign tax paid by P.]