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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Taking account of foreign tax underlying dividends

  • Section 57 Credit in respect of dividend: taking account of underlying tax
  • Section 58 Calculation if dividend paid by non-resident company to resident company
  • Section 59 Meaning of “relevant profits” in section 58
  • Section 60 Underlying tax to be left out of account on claim to that effect
  • Section 61 Calculation if section 58 does not apply
  • Section 62 Meaning of “relevant profits” in section 61
  1. Taxation (International and Other Provisions) Act 2010
  2. /
  3. /CHAPTER 2 Double taxation relief by way of credit

Crossheading Taking account of foreign tax underlying dividends

From legislation.gov.uk

Contents

  1. Section 57 Credit in respect of dividend: taking account of underlying tax
  2. Section 58 Calculation if dividend paid by non-resident company to resident company
  3. Section 59 Meaning of “relevant profits” in section 58
  4. Section 60 Underlying tax to be left out of account on claim to that effect
  5. Section 61 Calculation if section 58 does not apply
  6. Section 62 Meaning of “relevant profits” in section 61
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