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HMRC internal manual

International Manual

HM Revenue & Customs
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UK residents with foreign income or gains: dividends: Underlying tax - insurance companies

Finance Act 2000 made many changes to double taxation relief for insurance companies.

These rules are now in TIOPA10/S96 - S104 but they apply for accounting periods or periods of account (as appropriate) beginning on or after 1st April 2000.

Full details are given in the General Insurance Manual.