»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp following French taxes are admissible for credit in the UK under the convention:

• the income tax (l’impôt sur le revenu)
• the corporation tax (l’impôt sur les sociétés)
• the social contribution on corporation tax (la contribution sociale sur l’impôt sur les sociétés)
• the tax on salaries (la taxe sur les salaires)
• the Solidarity levy (Prelevement de Solidarite)

»Ê¹ÚÌåÓýapp following French taxes are inadmissible for credit in the UK under the convention:

• »Ê¹ÚÌåÓýapp “contributions sociales généraliséesâ€�
• »Ê¹ÚÌåÓýapp “contributions pour le remboursement de la dette socialeâ€� (see Article 24(2)(c))

»Ê¹ÚÌåÓýapp following taxes were deemed to be inadmissible during the period in which the previous convention was in effect:

• trade tax (taxe professionnelle)
• tax for the expenses of Chambers of Agriculture (taxe pour frais de chambres d’agriculture)
• contribution to the supplementary fund for agricultural social benefits (taxe perçue au profit du budget annexe des prestations sociales agricoles)
• special levy on financial institutions (contribution annuelle des institutions financières) introduced by the finance law of 1977
• wealth tax (Impot de solidaritésur la fortune) introduced 1 January 1989
• payments by way of annual minimum tax (imposition forfaitaire annuelle) which are not set off against Corporation Tax