# Taxation (International and Other Provisions) Act 2010, Section 27: Credit not allowed if person elects against credit


Credit under section 18(2) against income tax, corporation tax or capital gains tax charged on any income or chargeable gains of a person is not allowed if the person elects for credit not to be allowed in respect of that income or those gains.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/27 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.