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 80
Duty to give notice that adjustment has rendered credit excessive
Section 80 requires a taxpayer to notify HMRC when a foreign tax credit they have already received is subsequently reduced or becomes excessive due to an adjustment in the amount of foreign tax payable.
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.