Crossheading Tax underlying dividends: restriction of relief, and particular cases
From legislation.gov.uk
Contents
- Section 67 Restriction of relief if underlying tax at rate higher than rate of corporation tax
- Section 68 Meaning of “avoidance scheme” in section 67
- Section 69 Dividends paid out of transferred profits
- Section 70 Underlying tax reflecting interest on loans
- Section 71 Foreign taxation of group as single entity