Section 1168 Payment of dividends
(1)
For the purposes of the Corporation Tax Acts dividends are to be treated as paid on the date when they become due and payable.
(2)
Subsection (1) is subject to any provision to the contrary.
For the purposes of the Corporation Tax Acts dividends are to be treated as paid on the date when they become due and payable.
Subsection (1) is subject to any provision to the contrary.