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The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006
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Calculation of amount of pool of adjusted sums of foreign tax
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8.—(1) The amount of the pool of adjusted sums of foreign tax for an accounting period is determined in accordance with the equation—
PASFT = AASFT + ATA + BFA
(2) In paragraph (1)—
PASFT
=
the amount of the pool of adjusted sums of foreign tax;
AASFT
=
the aggregate amount of adjusted sums of foreign tax;
ATA
=
an additional transitional amount (see regulation 9(2));
BFA
=
the amount brought forward from the previous accounting period (see regulation 11(2)).
(3) If regulation 10 applies, the amount of an adjusted sum of foreign tax must be determined in accordance with that regulation.
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