Chwilio Deddfwriaeth

Corporation Tax Act 2010

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Section 814

 Help about opening options

Version Superseded: 01/01/2014

Alternative versions:

Status:

Point in time view as at 31/01/2013. This version of this provision has been superseded. Help about Status

Changes to legislation:

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. Help about Changes to Legislation

814Other interpretationU.K.

This adran has no associated Nodiadau Esboniadol

(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)UK shares” means shares in a UK resident company.

(6)In this section “securities” includes loan stock or any similar security.

Yn ôl i’r brig

Options/Cymorth

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?