Erklärung: Question already asked and answered - brilliantly - before.
'FHS Bridge's Council of Europe dic. unhelpfully gives tax credit for both.
ACT> advance (not advanced) corporation tax - now abolished in the UK for various reasons.
By the 'imputation system', the tax withheld form div. payments wipes out the taxpayer's income tax liability on the dividends.
Tax reliefs and (single etc. person's)allowances for the second term would suggest in BE taxation at the assessment stage'
The translation workplace 
Zustimmung (Netto): +2
