Chapter 2 Double taxation relief by way of creditC1

United Kingdom

1. Effect to be given to credit for foreign tax allowed against UK tax
2. Interpretation of Chapter
3. Credits where same income charged to income tax in more than one tax year
4. Cases in which credit not allowed
5. Exceptions to requirement to be UK resident
6. Calculating income or gains in respect of which credit is allowed
7. Limits on credit: general rules
8. Limit on, and reduction of, credit against income tax
9. Limit on credit against capital gains tax
10. Limit on total credit against income tax and capital gains tax
11. Limit on credit against corporation tax
12. Calculating tax for purposes of section 42(2)
13. Allocation of deductions etc to profits for purposes of section 42
14. Taking account of foreign tax underlying dividends
15. Taking account of tax underlying dividends that is not foreign tax
16. Tax underlying dividend treated as underlying tax paid by dividend's recipient
17. Tax underlying dividends: restriction of relief, and particular cases
18. Adjustment of foreign tax on profits of overseas permanent establishment
19. Unrelieved foreign tax on profits of overseas permanent establishment
20. Action after adjustment of amount payable by way of UK or foreign tax
21. Schemes and arrangements designed to increase relief: anti-avoidance
22. Insurance companies