Chapter 3 Manufactured overseas dividendsF1
Repealed
- 790Meaning of “manufactured overseas dividend”
- 791Treatment of payer of manufactured overseas dividend
- 792Company receiving manufactured overseas dividend fromUKresidentetc
- 793Section 792: amount treated as withheld
- 794Company receiving manufactured overseas dividend from foreign payer
- 795Exemption of manufactured overseas dividends
Annotations
Textual amendments
- F1
Pt. 17 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 43, 52