Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 187
Non-UK tax
Section 187 defines the term "non-UK tax" for the purposes of this Part of the Act, establishing which foreign taxes qualify as corresponding to UK income tax or corporation tax.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.