142Conditions for purposes of section 143U.K.
(1)This section applies for the purposes of section 143.
(2)Condition A is that—
(a)a person is liable to income tax in respect of a payment of savings income, or
(b)a chargeable gain accrues to a person on a disposal by the person of assets in circumstances where the consideration for the disposal consists of, or includes, an amount of savings income.
(3)Condition B is that special withholding tax is levied in respect of—
(a)the payment of savings income, or
(b)the whole or any part of the consideration for the disposal.
(4)Condition C is that a claim under this Part has been made in respect of the special withholding tax.
(5)Condition D is that no credit for foreign tax in respect of the savings income or chargeable gain concerned is allowed under Chapter 2 of Part 2 (so that sections 31(2) and 32(2), which make provision similar to section 143, do not apply).