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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Anti-avoidance

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Section 401C Temporary non-residents

Chapter 3 Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions
Crossheading Anti-avoidance

Crossheading Anti-avoidance

From legislation.gov.uk

Contents

Section 401C Temporary non-residents