63 Non-UK company dividend paid to 10% investor: relief for UK and other tax
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Taking account of tax underlying dividends that is not foreign tax

63  Non-UK company dividend paid to 10% investor: relief for UK and other tax

(1)     If condition A is met, and one of conditions B and C is met, subsection (5) applies for the purpose of allowing, under the arrangements, credit against corporation tax in respect of a dividend paid by a company resident

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