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
Income Tax Act 2007 section 925
Power to provide set-off entitlement
Section 925 gives HM Revenue and Customs the power to make regulations allowing overseas dividend manufacturers to set off amounts of overseas tax they have suffered against their UK tax liabilities, in the context of manufactured overseas dividends and double taxation relief.
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.