Paragraph 200

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 811(2) (deduction for foreign tax where no credit allowable)—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

omit paragraph (b) and the “and” immediately after it.

Annotations

F1: Sch. 1 para. 200(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)