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Schedule 28AB Section 804ZA: prescribed schemes and arrangementsF1F2

United Kingdom

  1. Introductory
  2. Attribution of foreign tax
  3. Effect of paying foreign tax
  4. Effect of claim, election or other arrangement
  5. Effect attributable to scheme or arrangement
  6. Tax deductible payments

Annotations

Textual amendments

F1

Sch. 28AB repealed (1.4.2010 with effect in accordance with s. 381(1) of the repealing Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 8 para. 36, Sch. 10 Pt. 1 (with Sch. 9)

F2

Sch. 28AB inserted (with effect in accordance with s. 87(3)-(5) of the amending Act) by Finance Act 2005 (c. 7), s. 87(2), Sch. 5