# Taxation (International and Other Provisions) Act 2010, Paragraph 97


In section 906(3)—
(a) omit “and” after paragraph (a), and
(b) after paragraph (b) insert
“, and
(c) section 112(5) of TIOPA 2010 (deduction for foreign tax where no credit available).”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/97 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.