# Taxation (International and Other Provisions) Act 2010, Paragraph 19


Section 49 has effect in relation to a credit for foreign tax only if the credit relates to—
(a) a payment of foreign tax on or after 22 April 2009, or
(b) income received on or after that date in respect of which foreign tax has been deducted at source.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/19 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-9/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.