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Legislation

Finance Act 2009

Crossheading Double taxation

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Section 57 Tax underlying dividends
Section 58 Manufactured overseas dividends
Section 59 Payments by reference to foreign tax etc
Section 60 Anti-fragmentation

Part 2 Income tax, corporation tax and capital gains tax
Crossheading Double taxation

Crossheading Double taxation

From legislation.gov.uk

Contents

Section 57 Tax underlying dividends
Section 58 Manufactured overseas dividends
Section 59 Payments by reference to foreign tax etc
Section 60 Anti-fragmentation