Unilateral relief arrangements
Accrued income profits (rule 2)
Admissibility of foreign tax
Assessments
Channel Islands
Chile
Credit relief
Dividends, credit allowed for tax on (rule 4)
10 per cent associate of payer, dividend paid to (rule 6)
Exchanged associate, dividend paid by (rule 8)
Generally
Spared tax (rule 9)
Sub-10 per cent associate, dividend paid to (rule 7)
Substantial investors (rule 6)
Tax charged directly on dividend (rule 5)
Interaction between double taxation arrangements (rule 3)
Isle of Man
Meaning (rules 1 to 9)
Unilateral entitlement to credit for non-UK tax (rule 1)