1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

21.7Credit for Foreign Tax against USC Sch24 Scheme provides for a credit for any unrelieved foreign tax against USC on foreign income. Because of the differences in the tax base for income tax a...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016