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
Taxation (International and Other Provisions) Act 2010 section 45
Credit against corporation tax on trade income: anti-avoidance
Schedule 9, paragraph 18 sets out the commencement date for the anti-avoidance rule in section 45(2), which restricts foreign tax credits against corporation tax on trade income.
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.