Dividend distributions Dividend distributions

United Kingdom

1. 48General
2. 48AIncome treated as an annual payment treated as foreign income
3. 48BTax treated as deducted from a dividend distribution
4. 49Calculation of unfranked part of dividend distribution
5. 50References to gross income
6. 51Participants chargeable to corporation tax: holdings in qualified investor schemes and long-term asset funds where scheme does not meet the genuine diversity of ownership condition
7. 52Repayments of tax
8. 52ACompanies carrying on general insurance business: treatment of certain amounts of tax as foreign tax
9. 52BDiversely owned AIFs and financial traders: treatment of shares and units
10. 52CFinancial traders: amounts to be brought into account in respect of shares or units held in diversely owned AIFs
11. 52DShares and units not within regulation 52C
12. 52EMeaning of financial trader