Double Taxation Relief claims
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
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Linked documents
- Policy Paper Corporation Tax: Double Taxation Relief claims
- Bill Amendment Draft legislation accessible version
▤ Verbatim text from source document
This measure comes into effect on 20 July 2022. The relevant legislation will be included in the 2022 Finance Bill.
The measure prevents certain new claims to Double Taxation Relief when those claims only related to deemed amounts of foreign tax.
The measure is only relevant to foreign distributions received by UK companies before the introduction of distribution exemption in 2009.