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Legislation

Corporation Tax Act 2010

Crossheading Manufactured payments exceeding, or less than, underlying payments

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Section 796 Manufactured dividends: amounts exceeding underlying payments
Section 797 Manufactured overseas dividends: amounts exceeding underlying payments
Section 798 Manufactured overseas dividends less than underlying payments

Chapter 4 Further provision about manufactured payments
Crossheading Manufactured payments exceeding, or less than, underlying payments

Crossheading Manufactured payments exceeding, or less than, underlying payments

From legislation.gov.uk

Contents

Section 796 Manufactured dividends: amounts exceeding underlying payments
Section 797 Manufactured overseas dividends: amounts exceeding underlying payments
Section 798 Manufactured overseas dividends less than underlying payments