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Legislation

Income Tax Act 2007

Crossheading Manufactured overseas dividends

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Section 581 Manufactured overseas dividends
Section 581A Avoidance arrangements
Section 582 Powers about manufactured overseas dividends

Income Tax Act 2007
Manufactured overseas dividends

Section 581A | Avoidance arrangements

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

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