# Income Tax (Trading and Other Income) Act 2005, Paragraph 324


In section 806K(2) (application of foreign dividend provisions to branches or agencies in the UK of persons resident elsewhere) after paragraph (b) insert—
“(bb) in relation to income tax, take any reference to a dividend chargeable under Case V of Schedule D as a reference to a dividend chargeable under Chapter 4 of Part 4 of ITTOIA 2005;”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/324 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-324
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.