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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 4 Dividends from non-UK resident companies

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Crossheading Charge to tax on dividends from non-UK resident companies
Crossheading Shares in Schedule 2 share incentive plans (“SIPs”)
Crossheading Anti-avoidance

Part 4 Savings and investment income
Chapter 4 Dividends from non-UK resident companies

Chapter 4 Dividends from non-UK resident companies

From legislation.gov.uk

Contents

Crossheading Charge to tax on dividends from non-UK resident companies
Crossheading Shares in Schedule 2 share incentive plans (“SIPs”)
Crossheading Anti-avoidance