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Chapter 3 Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributionsF1F2

United Kingdom

  1. Introduction
  2. Charge to tax on dividends and other distributions
  3. Purchase by company of exempt employee shareholder shares
  4. Amounts treated as dividends
  5. Shares in Schedule 2 share incentive plans (“SIPs”)
  6. Other amounts treated as distributions
  7. ... Payment and deduction of tax
  8. Employee-ownership trusts
  9. Anti-avoidance

Annotations

Textual amendments

F1

Words in Pt. 4 Ch. 3 heading substituted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 2

F2

Words in Pt. 4 Ch. 3 heading substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 3