# Income and Corporation Taxes Act 1988, Paragraph 2

Extent: E+W+S+N.I.

This paragraph applies to a scheme or arrangement if the scheme or arrangement enables a person who is party to, or concerned in, the scheme or arrangement to pay, in respect of a source of income or chargeable gain, an amount of foreign tax all or part of which is properly attributable to another source of income or chargeable gain (or to more than one such other source).

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/28AB/paragraph/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-28AB/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.