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Taxation (International and Other Provisions) Act 2010
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104Interpreting sections 100 and 101: amounts referable to category of businessU.K.
This section has no associated Explanatory Notes
(1)This section applies for the purposes of the operation of sections 100 and 101 in relation to any income or gain in respect of which credit is to be allowed under any double taxation arrangements or under unilateral relief arrangements for a territory outside the United Kingdom.
(2)The amount of the income or gain that is referable to a category of insurance business is the same fraction of the income or gain as the fraction found under subsection (3).
(3)Apply sections 97 and [F197A] in relation to—
(a)that category of business,
(b)the income or gain, and
(c)the double taxation arrangements, or unilateral relief arrangements, mentioned in subsection (1),
in order to find the fraction of the foreign tax that is attributable to that category of business.
Textual Amendments
F1Word in s. 104(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 241
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