PART XVIII DOUBLE TAXATION RELIEF
CHAPTER II RULES GOVERNING RELIEF BY WAY OF CREDIT
F1 Foreign dividends: onshore pooling and utilisation of eligible unrelieved foreign tax
806F Credit to be given for underlying tax before other foreign tax etc.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .