SolvedCrossheading Taking account of foreign tax underlying dividends
From legislation.gov.uk
Contents
- 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