{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1168",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-1168.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/1168",
  "kind": "section",
  "number": "1168",
  "heading": "Payment of dividends",
  "text": "(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.\n(2) Subsection (1) is subject to any provision to the contrary.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1168",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}