Part 2 Amendments of other Legislation
Finance Act 2002 (2002 c 23) | Legislation

Part 2 Amendments of other Legislation

The Income and Corporation Taxes Act 1988

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Double taxation relief

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(1)     Section 798B of the Taxes Act 1988 (adjustments of interest and dividends for spared tax etc) is amended as follows.

(2)     In subsection (5) (meaning of “qualifying lossesâ€) for paragraph (a) (exchange losses under Finance Act 1993) substitute—

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