# Finance Act 2012, Paragraph 17


Other than a credit allowed under Part 3 of TIOPA 2010, any credit for foreign tax allowed under that Act against the income tax or, as the case may be, capital gains tax due from P for the applicable year is to be allowed before effect is given to paragraph 15(3).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/36/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.