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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Amounts treated as dividends

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Section 386 Open-ended investment company dividend distributions
Section 387 Date when dividends paid under section 386
Section 388 Interpretation of sections 386 and 387
Section 389 Authorised unit trust dividend distributions
Section 390 Date when dividends paid under section 389
Section 391 Interpretation of sections 389 and 390

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

Crossheading Amounts treated as dividends

From legislation.gov.uk

Contents

Section 386 Open-ended investment company dividend distributions
Section 387 Date when dividends paid under section 386
Section 388 Interpretation of sections 386 and 387
Section 389 Authorised unit trust dividend distributions
Section 390 Date when dividends paid under section 389
Section 391 Interpretation of sections 389 and 390