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Double Taxation Relief

Volume 113: debated on Monday 30 March 1987

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asked the Chancellor of the Exchequer what is the effect of an increase in the rate of corporation tax on double taxation relief on the overseas earnings of company profits; and if he will publish in the Official Report a table showing the amount of double taxation relief in the latest year for which information is available, the amount of tax on which relief was given, and the change in relief consequent on a one per cent. inccrease in corporation tax.