Statute
Section 187 — Corporation Tax Act 2010: “Non-UK tax”
Text of the provision Official document
“Non-UK tax” 187 1 In this Part “ non-UK tax ” means a tax chargeable under the law of a territory outside the United Kingdom which—
a is charged on income and corresponds to United Kingdom income tax, or b is charged on income or chargeable gains or both and corresponds to United Kingdom corporation tax.
2 A tax is not outside the scope of subsection (1) by reason only that it—
a is chargeable under the law of a province, state or other part of a country, or b is levied by or on behalf of a municipality or other local body.
Official source: legislation.gov.uk
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