PART XVIII DOUBLE TAXATION RELIEFCHAPTER II RULES GOVERNING RELIEF BY WAY OF CREDITF1 Foreign dividends: onshore pooling and utilisation of eligible unrelieved foreign tax806G Claims for the purposes of section 806D(4) or (5).F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .