[608M Section 608L: the local tax amount]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[608M  Section 608L: the local tax amount]

[(1)     This section applies for the purposes of section 608L.

(2)     Where an amount of tax is paid in the territory in respect of—

(a)     UK-derived amounts arising in the tax year, and

(b)     other amounts,

the amount of tax is to be apportioned between the amounts mentioned in paragraph (a)

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