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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

Double taxation
Anti-fragmentation

Section 60 | Anti-fragmentation

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed