SolvedCrossheading ... Payment and deduction of tax
From legislation.gov.uk
Contents
- Section 397 Tax credits for qualifying distributions of UK resident companies: UK residents and eligible non-UK residents
- Section 397A Tax credits for distributions of non-UK resident companies: UK residents and eligible non-UK residents
- Section 397AA Tax credit under section 397A: conditions
- Section 397B Tax credits under section 397A: manufactured overseas dividends
- Section 397BA Meaning of “qualifying territory”
- Section 397C Meaning of “minority shareholder”
- Section 398 Increase in amount or value of dividends where tax credit available
- Section 399 Tax treated as paid on distributions received by non-UK resident persons
- Section 400 Non-qualifying distributions
- Section 401 Relief: distribution repaying shares or security issued in earlier distribution