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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

Foreign tax paid on trade income: limitation on credit: 1998 legislation

The third stage of the legislation, introduced in 1998, applies to foreign interest:

  1. paid on or after 1 January 1999 in respect of amounts paid under arrangements entered into before, and not altered after, 17 March 1998;
  2. paid on or after 17 March 1998 in respect of all other amounts.