OpenLegislation

Regulation 4 Application of sections in Chapter 2 of Part 18

Original text. Later amendments are not shown.

The following sections of Chapter 2 of Part 18 apply for the purposes of these Regulations—

  • section 792 (interpretation of credit code);

  • sections 793 to 795Af1 (general rules);

  • sections 797 to 798Cf2 (the measure of the foreign income);

  • sections 805 and 806 (elections and claims).

Annotations

Footnotes

f1

Section 795A was inserted by paragraph 6 of Schedule 30 to the Finance Act 2000 (c. 17).

f2

Section 798C was substituted by section 86(1) of the Finance Act 2005 (c. 7).