[608L Exemption where foreign tax at least half of UK tax]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[608L  Exemption where foreign tax at least half of UK tax]

[(1)     Section 608A does not apply in relation to a person for a tax year if—

(a)     the person is resident in a territory outside the United Kingdom in that year,

(b)     the amount

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