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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax on dividends and other distributions

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Section 383 Charge to tax on dividends and other distributions
Section 384 Income charged
Section 385 Person liable

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

Crossheading Charge to tax on dividends and other distributions

From legislation.gov.uk

Contents

Section 383 Charge to tax on dividends and other distributions
Section 384 Income charged
Section 385 Person liable