38 Double taxation relief: foreign nominal rates
Finance (No 2) Act 2023 (2023 c 30) | Legislation

38  Double taxation relief: foreign nominal rates

(1)     No extended time limit claim may be made on or after 20 July 2022 for a credit calculated by reference to a foreign nominal rate of tax unless subsection (2) or (3) applies in relation to the claim.

(2)     This subsection applies in relation to an extended time limit claim if the adjustment in the amount of tax payable that gives rise to the claim—

(a)     is not calculated by reference to a foreign nominal rate

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