Part III Income Tax, Corporation Tax and Capital Gains Tax

Chapter I Income Tax and Corporation Tax

Double taxation relief

F2103 Restriction of relief on certain interest and dividends.

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F2104 Adjustments of interest and dividends for spared tax etc.

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F2105 Meaning of “financial expenditure".

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F1106 Underlying tax reflecting interest or dividends.

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F1107 Notification of foreign tax adjustment.

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