805 Elections against credit.U.K.
M1Credit shall not be allowed under any arrangements against the United Kingdom taxes chargeable in respect of any income or chargeable gains of any person if he elects that credit shall not be allowed in respect of that income or those gains
Modifications etc. (not altering text)
C1 See s.732(4)—dealers in securities.
C2Ss. 805, 806 applied (31.12.2006 with effect in accordance with reg. 1(2) of the affecting S.I.) by The Lloyd's Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006 (S.I. 2006/3262), regs. 1(1), 4
Marginal Citations
M1Source—1970 s.511; 1972 s.100(1)