65 Relief for underlying tax paid by company lower in dividend-paying chain
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

65  Relief for underlying tax paid by company lower in dividend-paying chain

(1)     Subsection (4) applies if conditions E and F are met.

(2)     Condition E is that there is a dividend-paying chain (see section 64) in which—

(a)     the first company is the recipient company mentioned in section 63, and

(b)     the second company is the overseas company mentioned in that section.

(3)     Condition F is that there is underlying tax, payable by a company (“L”) lower in the chain than

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