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Legislation
Corporation Tax Act 2010

Chapter 3 Manufactured overseas dividends

  • Section 790 Meaning of “manufactured overseas dividend”
  • Section 791 Treatment of payer of manufactured overseas dividend
  • Section 792 Company receiving manufactured overseas dividend from UK resident etc
  • Section 793 Section 792: amount treated as withheld
  • Section 794 Company receiving manufactured overseas dividend from foreign payer
  • Section 795 Exemption of manufactured overseas dividends
  1. Part 17 Manufactured payments and repos
  2. Chapter 3 Manufactured overseas dividends

Chapter 3 Manufactured overseas dividends

From legislation.gov.uk

Contents

  1. Section 790 Meaning of “manufactured overseas dividend”
  2. Section 791 Treatment of payer of manufactured overseas dividend
  3. Section 792 Company receiving manufactured overseas dividend from UK resident etc
  4. Section 793 Section 792: amount treated as withheld
  5. Section 794 Company receiving manufactured overseas dividend from foreign payer
  6. Section 795 Exemption of manufactured overseas dividends
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