[23H Double taxation]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[23H  Double taxation]

[(1)     This section applies where—

(a)     income tax is charged on an individual by virtue of the application of section 23E in relation to a relevant benefit amount, and

(b)     at any time, a tax (whether income tax or another tax) is charged on the individual or another

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