# Finance Act 2010, Paragraph 3


(1) The amendments made by paragraphs 1 and 2 have effect in relation to amounts of foreign tax payable on or after 21 October 2009.
(2) But see paragraph 5 for amounts of foreign tax payable on or after 1 April 2010 (as regards corporation tax) or 6 April 2010 (as regards income tax or capital gains tax).

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/11/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-11/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.