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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Tax underlying dividend treated as underlying tax paid by dividend's recipient

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Section 64 Meaning of “dividend-paying chain” of companies
Section 65 Relief for underlying tax paid by company lower in dividend-paying chain
Section 66 Limitations on section 65(4)

CHAPTER 2 Double taxation relief by way of credit
Crossheading Tax underlying dividend treated as underlying tax paid by dividend's recipient

Crossheading Tax underlying dividend treated as underlying tax paid by dividend's recipient

From legislation.gov.uk

Contents

Section 64 Meaning of “dividend-paying chain” of companies
Section 65 Relief for underlying tax paid by company lower in dividend-paying chain
Section 66 Limitations on section 65(4)