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 18
Entitlement to credit for foreign tax reduces UK tax by amount of the credit
Section 18 establishes how foreign tax credit relief works in practice, by reducing the UK tax payable on income or chargeable gains by the amount of any credit allowed under double taxation arrangements or unilateral relief arrangements.
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.