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Legislation

Corporation Tax Act 2010

Chapter 3 Manufactured overseas dividends

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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

Corporation Tax Act 2010
Chapter 3 · Manufactured overseas dividends

Section 791 | Treatment of payer of manufactured overseas dividend

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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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