Version Superseded: 01/01/2014
Point in time view as at 31/01/2013. This version of this provision has been superseded.
Corporation Tax Act 2010, Section 813 is up to date with all changes known to be in force on or before 04 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.
(1)This section applies for the purposes of this Part.
(2)The gross amount of a manufactured overseas dividend is an amount equal to the gross amount of the overseas dividend of which the manufactured overseas dividend is representative.
(3)The gross amount of an overseas dividend is the sum of—
(a)so much of the overseas dividend as remains after the deduction of any overseas tax chargeable on it,
(b)the amount of any overseas tax so deducted, and
(c)the amount of any overseas tax credit in respect of the overseas dividend.
(4)For the purposes of this section, a credit is an overseas tax credit if it—
(a)is a credit under the law of a territory outside the United Kingdom in respect of overseas tax, and
(b)corresponds to a tax credit.
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