Part 3Double taxation relief for special withholding tax

Introductory

135Relief under this Part: introductory

1

This Part (except sections 144 and 145) applies for the purpose of giving relief from double taxation in respect of special withholding tax.

2

Relief under this Part—

a

is given by set-off against income tax or capital gains tax, and

b

so far as it cannot be given by set-off against income tax or capital gains tax, is given by repayment.