Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading ... Payment and deduction of tax

Find in this level

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

Income Tax (Trading and Other Income) Act 2005
... Payment and deduction of tax

Section 399 | Tax treated as paid on distributions received by non-UK resident persons

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 399 omitted (18.3.2026 for the tax year 2026-27 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), s. 42(1)(5)

Privacy Cookies Terms