Schedule 7 of the Finance Act 2003 and section 734 of the Corporation Tax Act 2010, and the Supreme Court judgment in UBS AG v Commissioners for Revenue and Customs ([2016] UKSC 13).
Atodlen 7 o Ddeddf Cyllid 2003 ac adran 734 o Ddeddf Treth Gorfforaeth 2010, a dyfarniad y Goruchaf Lys UBS AG v Commissioners for Revenue and Customs ([2016] UKSC 13).