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)