# Taxation (International and Other Provisions) Act 2010, Section 142: Conditions for purposes of section 143


(1) This section applies for the purposes of section 143.
(2) Condition A is that—
(a) a person is liable to income tax in respect of a payment of savings income, or
(b) a chargeable gain accrues to a person on a disposal by the person of assets in circumstances where the consideration for the disposal consists of, or includes, an amount of savings income.
(3) Condition B is that special withholding tax is levied in respect of—
(a) the payment of savings income, or
(b) the whole or any part of the consideration for the disposal.
(4) Condition C is that a claim under this Part has been made in respect of the special withholding tax.
(5) Condition D is that no credit for foreign tax in respect of the savings income or chargeable gain concerned is allowed under Chapter 2 of Part 2 (so that sections 31(2) and 32(2), which make provision similar to section 143, do not apply).

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/142 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-142
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.