Adjustment of amount payable, credit excessive or insufficient

Anti-avoidance provisions

Claims or elections

Counteraction notices

Deemed foreign tax, schemes involving

Effect of paying foreign tax

Enabling attribution of foreign tax

Inflating credit for foreign tax

Reducing a person's tax liability

Shifting foreign tax from one source of income to another

Tax-deductible payments

Underlying-tax scheme or arrangement, main purpose of

Arrangements, meaning

Calculation of income and gains

Generally

Remittance basis

Capital gains tax

Channel Islands

Corporation tax, limits on credit relief

Counteraction notices, schemes/arrangements designed to increase relief

Conditions for

Consequences of

Contents of

Giving

Interpretation

Self-assessment return, given before/after

Disallowed

Discretionary trusts

Election against credit

Employment income

Foreign tax, meaning

Giving effect to

Generally

Tax spared because of international development relief

Time limits for claims

Income tax, limits on credit

Information disclosure

Insurance companies

Isle of Man

Limits on/reduction of credit

Accrued income losses

Amount of limit

Capital gains tax

Corporation tax

Disallowed credit, use as a deduction

Income tax

Minimisation of foreign tax

Reduction, payment by reference to foreign tax

Royalties

Trade income

Loan relationships

Non-UK territory, meaning

Overlap profits, credit already allowed

Clawback of relief

Generally

Time limits for claims

Overseas permanent establishment, unrelieved foreign tax

Carry-back

Carry-forward

Claims for relief

Former and subsequent establishments regarded as distinct

Generally

Meaning of overseas permanent establishment

Two or more establishments treated as single establishment

Special withholding tax

Transfer pricing

UK resident, restriction to

Exceptions to requirement

Generally

Underlying tax on dividends

Amounts to be left out of account

Avoidance scheme designed to inflate relievable underlying tax

Banks, interest on loans

Calculation

Calculation if dividend paid by non-resident company

Dividend-paying chain of companies

Excluded amounts

Groups of companies taxed as single entity

Interest on loans

Loans, interest on

Meaning

Non-UK company dividend paid to 10 per cent investor, relief for UK and other tax

Rate higher than corporation tax rate

Recipient of dividend paying

Relevant profits, meaning

Restriction of relief

Taking account of

Transferred profits, dividends paid out of

Unrelieved foreign tax, overseas permanent establishment

Carry-back

Carry-forward

Claims for relief

Former and subsequent establishments regarded as distinct

Generally

Meaning of overseas permanent establishment

Two or more establishments treated as single establishment