Chwilio Deddfwriaeth

Income Tax Act 2007

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

583Manufactured payments exceeding underlying payments
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(1)This section applies if—

(a)an amount paid by way of manufactured dividend would otherwise exceed the amount of the dividend of which it is representative, or

(b)the sum of—

(i)an amount paid by way of manufactured interest or manufactured overseas dividend, and

(ii)the income tax required to be accounted for and paid in connection with the making of the payment,

would otherwise exceed the gross amount of the interest or overseas dividend of which it is representative.

(2)The payment, to the extent of an amount equal to the excess, is treated for the purposes of this Chapter and Chapter 9 of Part 15 as not made under the requirement mentioned in section 573(1)(b), 578(1)(b) or 581(1)(b) (criteria for application of provisions about manufactured payments).

(3)Instead it is treated, to that extent, for income tax purposes as a separate fee for entering into the arrangement under which it was made.

(4)Subsection (3) applies despite anything in—

(a)sections 572 to 582 (main rules about manufactured payments), or

(b)Chapter 9 of Part 15 (deduction of income tax at source: manufactured payments).

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