INTM164390 - UK residents with foreign income or gains: dividends

Unilateral relief - insurance companies

For accounting periods beginning before 1 April 2000, ICTA88/S802 gives unilateral relief for underlying tax to a United Kingdom company to the extent that relief for underlying tax is not provided under the provisions in a double taxation agreement or under ICTA88/S790 (6) (see INTM164060 and INTM164360; guidance on Section 802 is given in the General Insurance Manual and Life Assurance Manual).

ICTA88/S802 was abolished for accounting periods beginning on or after 1st April 2000 by FA2000/SCH30/PARA14.