# Income and Corporation Taxes Act 1988, Paragraph 14

Extent: E+W+S+N.I.

In this Part of this Schedule—
“dividends” includes foreign dividends, and
“foreign dividends” has the meaning given by section 123.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/3/paragraph/14 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-3/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.