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Legislation

Corporation Tax Act 2010

Chapter 2 Manufactured dividends

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Section 782 Meaning of “manufactured dividend”
Section 783 Treatment of payer of manufactured dividend
Section 784 Treatment of recipient of manufactured dividend
Section 785 Treatment of payer: Real Estate Investment Trusts
Section 786 Treatment of recipient: Real Estate Investment Trusts
Section 787 Exemption of manufactured dividends
Section 788 Statements about manufactured dividends
Section 789 Powers about administrative provisions

Corporation Tax Act 2010
Chapter 2 · Manufactured dividends

Section 785 | Treatment of payer: Real Estate Investment Trusts

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 17 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 43, 52

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