Version Superseded: 01/01/2014
Point in time view as at 31/01/2013. This version of this provision has been superseded.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 814 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)“Overseas dividend” means any interest, dividend or other annual payment payable in respect of overseas securities.
(3)“Overseas securities” means shares, stock or other securities issued by—
(a)a government, local authority or other public authority of a territory outside the United Kingdom, or
(b)another non-UK resident body of persons.
(4)“Overseas tax” means tax under the law of a territory outside the United Kingdom.
(5)“” means shares in a UK resident company.
(6)In this section “securities” includes loan stock or any similar security.
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