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Legislation

Income Tax Act 2007

Crossheading Manufactured overseas dividends

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Section 922 Manufactured overseas dividends: payments by UK residents etc
Section 923 Foreign payers of manufactured overseas dividends: the reverse charge
Section 924 Power to reduce section 923 liability
Section 925 Power to provide set-off entitlement

Chapter 9 Manufactured payments
Crossheading Manufactured overseas dividends

Crossheading Manufactured overseas dividends

From legislation.gov.uk

Contents

Section 922 Manufactured overseas dividends: payments by UK residents etc
Section 923 Foreign payers of manufactured overseas dividends: the reverse charge
Section 924 Power to reduce section 923 liability
Section 925 Power to provide set-off entitlement