Schedule 27 DOUBLE TAXATION RELIEF

1. 1Computation of income subject to foreign tax
2. 2Restriction of relief for underlying tax
3. 3Credit for underlying tax: UK company related through overseas company
4. 4Dividends that give rise to eligible unrelieved foreign tax
5. 5The amounts that are eligible unrelieved foreign tax
6. 6Underlying tax excluded from claim not to be allowed under section 811
7. 7Relief for non-resident persons with branches or agencies in the UK