{
  "url": "https://openlegislation.uk/draft-tax-credits-excluded-companies-regulations-2009",
  "json_url": "https://openlegislation.uk/draft-tax-credits-excluded-companies-regulations-2009.json",
  "id": "ukdsi/2009/9780111486634",
  "title": "The Tax Credits (Excluded Companies) Regulations 2009",
  "short_title": "Tax Credits (Excluded Companies) 2009",
  "long_title": "From 22nd April 2009, an individual who owns a ten percent or greater shareholding in, and who is in receipt of dividends from, a non-UK resident company (within the meaning of the Income Tax (Trading and Other Income) Act 2005 (c. 5)) (“the Act”) will be entitled to a dividend tax credit as set out in that Act if the company in question is a resident of a qualifying territory (within the meaning of section 397BA of the Act). If the dividend is one of a series paid as part of a scheme which is a tax advantage scheme (as defined in section 397AA (5) of the Act), each company paying a dividend which is one of that series must be resident in a qualifying territory.",
  "citation": "Draft 2009, ISBN 9780111486634",
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      "heading": "Excluded companies",
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      "title": "Income Tax (Trading and Other Income) Act 2005",
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      "provisions": [
        "section/397BA"
      ]
    }
  ],
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  },
  "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."
}