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Corporation Tax Act 2010
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Rhagor o Adnoddau
Changes over time for: Section 787
Version Superseded: 01/01/2014
Alternative versions:
- 01/04/2010- Amendment
- 31/01/2013
Point in time - 01/01/2014- Amendment
Status:
Point in time view as at 31/01/2013. This version of this provision has been superseded.
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Corporation Tax Act 2010, Section 787 is up to date with all changes known to be in force on or before 01 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.
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787Exemption of manufactured dividendsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)Part 9A of CTA 2009 (company distributions), in its application in relation to a manufactured dividend as a result of section 784, has effect with the following modification.
(2)The modification is that—
(a)references in that Part to the payer are to be treated as references to the company that pays the dividend of which the manufactured dividend is representative, and
(b)the definition of “the payer” in section 931T is to be treated as omitted.
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