Part 3 Double taxation relief

1. Conversion of references to the profits tax in old arrangements
2. Effect in relation to capital gains tax of arrangements given effect before introduction of that tax
3. Double taxation arrangements to which section 11(3) applies
4. Unilateral relief for underlying tax on dividends
5. Time limits for claims for relief
6. Taking account of underlying tax
7. Reduction in credit: payment by reference to foreign tax
8. Credit against corporation tax on trade income: anti-avoidance
9. Credit against corporation tax on trade income: banks
10. Meaning of “relevant profits” in section 58
11. Conditions for relief for underlying tax paid by company lower in dividend-paying chain
12. Application of sections 109 and 110 in relation to pre-1 October 2007 cases
13. Income increased by amounts paid by reference to foreign tax for which deduction allowed
14. Offshore fund treated after 1 December 2009 as distributing fund under repealed Chapter 5 of Part 17 of ICTA
15. Limited effect of amendments of sections 806A to 806J of ICTA
16. Interpretative rules saved for the purposes of applying sections 806A to 806K of ICTA to distributions paid before 1 July 2009
17. Repealed references to Part 18 of ICTA saved for purposes of sections 806A to 806K of ICTA