534 Regulations providing for relief in other cases where foreign tax chargeable
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

534  Regulations providing for relief in other cases where foreign tax chargeable

(1)     This section applies if—

(a)     apart from this section, as a result of section 531 or paragraph 109(2) of Schedule 2, section 530 would not apply to gains from a policy or contract

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