There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Paragraph 14.
14(1)Condition C in section 15 (credit for underlying tax on dividend paid to sub-10% associate) is not met if the reduction below the 10% limit took place before 1 April 1972.U.K.
(2)Condition C in section 16 (credit for underlying tax on dividend paid by exchanged associate) is not met if the exchange took place before 1 April 1972.
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