Section 40: Income tax credits for foreign distributions

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Finance Act 2009
- Section 39: Certain distributions of offshore funds taxed as interest
- Section 41: Loan relationships involving connected parties

Part 2: Income tax, corporation tax and capital gains tax

Schedule 19 contains provision about income tax credits for foreign distributions.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.