69 Dividends paid out of transferred profits
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

69  Dividends paid out of transferred profits

(1)     This section applies if—

(a)     a company resident outside the United Kingdom (“company A”) has paid tax under the law of a territory outside the United Kingdom in respect of any of its profits,

(b)     some or all of those profits become profits of another company resident

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