Version Superseded: 01/01/2014
Point in time view as at 27/07/2010.
Finance Act 2008, Paragraph 9 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
9U.K.After section 581 insert—
(1)A manufactured overseas dividend is not deductible if it (or any part of it) is made directly or indirectly in consequence of, or otherwise in connection with, avoidance arrangements.
(2)For the purposes of subsection (1) an amount is deductible if it is—
(a)deductible in calculating any of the payer's profits or gains for income tax purposes, or
(b)deductible for those purposes in calculating the net income of the payer.”
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