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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 1
- Part 1
- Paragraph 192
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192In section 793 (reduction of United Kingdom taxes by amount of credit due) after subsection (2) insert—
“(3)Credit against income tax is given effect at Step 6 of the calculation in section 23 of ITA 2007.”
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