64 Meaning of “dividend-paying chain” of companies
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Tax underlying dividend treated as underlying tax paid by dividend's recipient

64  Meaning of “dividend-paying chain” of companies

(1)     For the purposes of sections 65, 67 and 70 there is a dividend-paying chain if—

(a)     condition A is met, and

(b)     one of conditions B to D is met.

(2)     Condition A is that a company (“the second company”) pays a dividend to another company (“the first company”).

(3)

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