A relevant individual's liability to income tax for a tax year shall be allowable as a credit in arriving at the amount of domicile levy chargeable for that year, but only to the extent that such income tax has been paid at the same time as, or before, domicile levy for that year is paid.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2010 - onwards
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