# Finance (No. 2) Act 2023, Section 273C: Dividends from protected cell companies


(1) This section applies to a dividend or other distribution made by a protected cell company that is received or accrued by—
(a) a qualifying entity that is not a member of a group, or
(b) a member of a group that has no members located outside of the United Kingdom.
(2) A dividend or other distribution to which this section applies is to be treated as an excluded dividend (see section 141) for domestic purposes and domestic entity purposes.

---
Source: https://www.legislation.gov.uk/ukpga/2023/30/section/273C (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-273C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.