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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading ... Payment and deduction of tax

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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

... Payment and deduction of tax
Meaning of “minority shareholder”

Section 397C | Meaning of “minority shareholder”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed