# Taxation (International and Other Provisions) Act 2010, Section 135: Relief under this Part: introductory


(1) This Part (except sections 144 and 145) applies for the purpose of giving relief from double taxation in respect of special withholding tax.
(2) Relief under this Part—
(a) is given by set-off against income tax or capital gains tax, and
(b) so far as it cannot be given by set-off against income tax or capital gains tax, is given by repayment.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/135 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-135
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.