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Official guidance
Company Taxation Manual

CTM36700 · Particular topics: dividend stripping

  • CTM36705 · Particular topics: dividend-stripping: repeal of ICT88/S736
  • CTM36710 · Particular topics: dividend-stripping: definitions
  • CTM36715 · Particular topics: dividend-stripping: 10% holdings: aggregation
  • CTM36720 · Particular topics: dividend-stripping: value of security reduction
  • CTM36725 · Particular topics: dividend-stripping: interaction with bond-washing legislation
  • CTM36730 · Particular topics: dividend-stripping: enquiries to dealing company
  • CTM36735 · Particular topics: dividend-stripping: exempt bodies: overview
  • CTM36740 · Particular topics: dividend-stripping: exempt bodies: minimum shareholding 10%
  • CTM36745 · Particular topics: dividend-stripping: exempt bodies: relevant profits
  • CTM36750 · Particular topics: dividend-stripping: exempt bodies: group and franked investment income
  • CTM36755 · Particular topics: dividend-stripping: exempt bodies: previous dividends
  • CTM36765 · Particular topics: dividend-stripping: exempt bodies: reference to Head Office
  • CTM36770 · Particular topics: dividend-stripping: exempt bodies: repayments of capital
  • CTM36775 · Particular topics: dividend-stripping: distributions: abnormal return: restrictions
  • CTM36780 · Particular topics: dividend-stripping: distributions: abnormal return: exempt bodies
  • CTM36785 · Particular topics: dividend-stripping: distributions: abnormal return: reference to Head Office
  • CTM36790 · Particular topics: dividend-stripping: double taxation agreements
  1. Particular topics: dividend stripping: contents
  2. Particular topics: dividend-stripping: interaction with bond-washing legislation

CTM36725 | Particular topics: dividend-stripping: interaction with bond-washing legislation

From HM Revenue & Customs · Company Taxation Manual

In order to prevent any double disallowance, ICTA88/S736 (5) provides that an adjustment made under the dividend-stripping provisions will be taken into account in computing the adjustment to be made under the bond-washing provisions of ICTA88/S732.

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