Claims for set-off in respect of foreign income dividends received by a companyU.K.
6A(1)Where under paragraph 2 or 4A above foreign income dividends received by a company fall to be taken into account in determining—
(a)whether advance corporation tax is payable or repayable, or
(b)the amount of such tax which is payable or repayable,
the inclusion of the foreign income dividends in the appropriate return shall be treated as a claim by the company to have them so taken into account, and any such claim shall be supported by such evidence as the inspector may reasonably require.
(2)Paragraph 6 above shall apply in relation to a claim under this paragraph as it applies in relation to a claim under paragraph 5 above.