Schedule 30 Double taxation relief

United Kingdom

1. Power to make treaty provision for matching credit for tax spared in foreign country
2. Matching credit for tax spared below immediate overseas subsidiary: treaty relief
3. Matching credit for tax spared below immediate overseas subsidiary: unilateral relief
4. Relief for persons resident outside the UK who have branches or agencies in the UK
5. No double relief etc.
6. Limits on credit: minimisation of the foreign tax
7. Foreign tax on amounts underlying non-trading credits
8. Restriction of relief for underlying tax
9. Computation of underlying tax: the relevant profits
10. Dividends paid between related companies but not covered by arrangements
11. Restriction of relief for underlying tax: dividends paid between related companies
12. Dividends paid out of transferred profits
13. Separate streaming of dividend so far as representing an ADP dividend of a CFC
14. UK insurance companies trading overseas: repeal of section 802
15. Underlying tax: foreign taxation of group as a single entity
16. Life assurance companies with overseas branches etc: restriction of credit
17. Allocation of foreign tax to different categories of insurance business
18. Allocation of expenses etc in a computation under Case I of Schedule D
19. Interpretation of sections 804A to 804E
20. Time limits for claims for credit relief
21. Foreign dividends: onshore pooling and utilisation of certain unrelieved foreign tax
22. Application of foreign dividend provisions to branches or agencies in the UK of persons resident elsewhere
23. Unrelieved foreign tax: profits of overseas branch or agency
24. Foreign tax on amounts underlying non-trading credits
25. Royalties: special relationship
26. Postponement of capital allowances to obtain double taxation relief
27. Time limits where reduction under s.811 rendered excessive or insufficient
28. Mutual agreement procedure
29. Restriction of interest on repayment of tax resulting from carry back of relievable tax
30. Time limits where deduction under s.278 of the 1992 Act rendered excessive or insufficient