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Regulation 3 Amount and form of relief

Original text. Later amendments are not shown.

(1)

In relation to any relevant claim, the amount of relief shall be calculated in accordance with the provisions of Schedule A1 or Schedule 4B to the Act (rules for determining whether credit is allowed for qualifying foreign tax)f1.

(2)

Relief claimed under these Regulations shall be in the form of a repayment by the Commissioners to the claimant.

Annotations

Footnotes

f1

Schedule A1 was inserted by paragraph 7 of Schedule 25 to the Finance act 2012; Schedule 4B was inserted by paragraph 9 of Schedule 25 to that Act.