C2C3C4C5C6C7C8C9C10C11C12C13C14C15PART XVIII DOUBLE TAXATION RELIEF
Pt. 18 applied (with effect in accordance with Sch. 29 Pt. 14 of the affecting Act) by Finance Act 2002 (c. 23), Sch. 29 para. 87
Pt. 18 modified (22.7.2004) by Finance Act 2004 (c. 12), s. 107(5)
Pt. 18 applied by Finance Act 1996 (c. 8), Sch. 9 para. 12E(5) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(1) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(1))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 1 para. 16)
Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 26 para. 30E(5) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(1) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(1))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 1 para. 19)
Pt. 18 applied by Finance Act 1996 (c. 8), Sch. 9 para. 12C(3) (as substituted (29.11.2007 with effect in accordance with regs. 1(2), 3(2) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 2 para. 8)
Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 26 para. 30C(3) (as substituted (29.11.2007 with effect in accordance with regs. 1(2), 3(2) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 2 para. 10)
Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 29 para. 87A(3) (as substituted (29.11.2007 with effect in accordance with regs. 1(2), 3(2) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 2 para. 12)
Pt. 18 applied by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 140H(3), 140I(3), 140J(3) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(2))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 3 para. 1)
Pt. 18 applied by Finance Act 1996 (c. 8), Sch. 9 paras. 12H(3), 12I(3) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(2))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 3 para. 2)
Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 26 paras. 30G(3), 30H(3) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(2))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 3 para. 4)
Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 29 paras. 85B(3), 85C(3) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(2))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 3 para. 5)
Pt. 18: power to amend conferred (1.4.2009 with effect in accordance with s. 1329(1) of the affecting Act) by Corporation Tax Act 2009 (c. 4), s. 533(2)(3) (with Sch. 2 Pts. 1, 2)
Pt. 18 modified (with effect in accordance with s. 56(3) of the modifying Act) by Finance Act 2009 (c. 10), s. 56(1)
C1CHAPTER II RULES GOVERNING RELIEF BY WAY OF CREDIT
Pt. 18 Chs. 1, 2 modified (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 277(1), 289 (with ss. 60, 101(1), 171, 201(3))
General
792 Interpretation of credit code.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
793 Reduction of United Kingdom taxes by amount of credit due.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
793AF17 No double relief etc.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
794 Requirement as to residence.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
795 Computation of income subject to foreign tax.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
795AF18 Limits on credit: minimisation of the foreign tax.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
796 Limits on credit: income tax.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
797 Limits on credit: corporation tax.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
797AF19 Foreign tax on F9items giving rise to a non-trading credit F10: loan relationships.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
797BF20 Foreign tax on items giving rise to a non-trading credit: intangible fixed assets
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
798Section 796: trade income
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
798AF21 Section 797: trade income
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
798BF22 Section 798A: special cases
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
798CF23Disallowed credit: use as deduction
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax underlying dividends
799 Computation of underlying tax.
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
800 Dividends paid between related companies but not covered by arrangements.
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
801 Dividends paid between related companies: relief for U.K. and third country taxes.
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
801AF33 Restriction of relief for underlying tax.
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
801BF34 Dividends paid out of transferred profits.
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
801CF35 Separate streaming of dividend so far as representing an ADP dividend of a CFC.
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
802 U.K. insurance companies trading overseas.
F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
803 Underlying tax reflecting interest on loans.
F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
803AF36 Foreign taxation of group as a single entity.
F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Miscellaneous rules
804 Relief against income tax in respect of income arising in years of commencement.
F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
804ZAF53Schemes and arrangements designed to increase relief
F38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
804ZBEffect of notice under section 804ZA
F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
804ZCNotices under section 804ZA: further provision
F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F42804AF41Life assurance companies with overseas branches etc: restriction of credit.
F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
804BF54 Insurance companies carrying on more than one category of business: restriction of credit.
F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
804CF55 Insurance companies: allocation of expenses etc in computations under F45section 35 of CTA 2009.
F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
804D Interpretation of section 804C in relation to life assurance business etc.
F47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
804E Interpretation of section 804C in relation to other insurance business.
F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
804FF56 Interpretation of sections 804A to 804E.
F49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
804GF57Reduction in credit: payment by reference to foreign tax
F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
805 Elections against credit.
F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
806 Time limit for claims etc.
F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F70 Foreign dividends: onshore pooling and utilisation of eligible unrelieved foreign tax
Ss. 806A-806H, 806J and cross-heading inserted (with effect in accordance with Sch. 30 para. 21(2) of the amending Act) by Finance Act 2000 (c. 17), Sch. 30 para. 21(1)
806A Eligible unrelieved foreign tax on dividends: introductory.
F58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
806B The amounts that are eligible unrelieved foreign tax.
F59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
806C Onshore pooling.
F60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
806D Utilisation of eligible unrelieved foreign tax.
F61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
806E Rules for carry back of relievable tax under section 806D.
F62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
806F Credit to be given for underlying tax before other foreign tax etc.
F63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
806G Claims for the purposes of section 806D(4) or (5).
F64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
806H Surrender of relievable tax by one company in a group to another.
F65. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
806J Interpretation of foreign dividend provisions of this Chapter.
F66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F71 Application of foreign dividend provisions to branches or agencies in the UK of persons resident elsewhere
S. 806K and cross-heading inserted (with effect in accordance with Sch. 30 para. 22(2) of the amending Act) by Finance Act 2000 (c. 17), Sch. 30 para. 22(1)
806K Application of foreign dividend provisions to branches or agencies in the UK of persons resident elsewhere.
F67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F72 Unrelieved foreign tax: profits of overseas branch or agency
Ss. 806L, 806M and cross-heading inserted (with effect in accordance with Sch. 30 para. 23(2)(3) of the amending Act) by Finance Act 2000 (c. 17), Sch. 30 para. 23(1)
806L Carry forward or carry back of unrelieved foreign tax.
F68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
806M Provisions supplemental to section 806L.
F69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 18 modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 20 para. 10 (as amended by Finance Act 1995 (c. 4), s. 122(4)(5)) (with Sch. 20 para. 12(2)(a))