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.