# Taxation (International and Other Provisions) Act 2010, Section 141: Credit under Chapter 2 of Part 2 to be allowed first


(1) Any credit for foreign tax allowed under Chapter 2 of Part 2 against income tax or capital gains tax is to be allowed before effect is given to sections 137 to 140.
(2) In this section “foreign tax” has the same meaning as in that Chapter (see section 21).

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/141 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-141
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.