Version Superseded: 01/04/2010
Point in time view as at 01/12/2009. This version of this provision has been superseded.
Income and Corporation Taxes Act 1988, Section 804G is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This section applies if—
(a)credit for foreign tax falls to be allowed to a person (“P”) under any arrangements, and
(b)a payment is made by a tax authority to P, or any person connected with P, by reference to the foreign tax.
(2)The amount of that credit is to be reduced by an amount equal to that payment.
(3)Section 839 applies for the purposes of determining whether or not a person is connected with P.]
Textual Amendments
F1S. 804G inserted (with effect in accordance with s. 59(13) of the amending Act) by Finance Act 2009 (c. 10), s. 59(2)
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