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Finance Act 2013
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- UK Public General Acts
- 2013 c. 29
- SCHEDULE 47
- Paragraph 12
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Limit on double taxation relief in cases involving qualifying loan relationships of CFCs
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12In section 42 (limit on credit against corporation tax) after subsection (4) insert—
“(5)See also section 49A which contains an additional limit on credit allowed in certain cases involving CFCs.”
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