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The Manufactured Dividends (Tax) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 993
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5.Liability for tax where the manufacturer receives the dividend of which the manufactured dividend is representative
6.Accounting for tax by recipients that are United Kingdom resident companies
7.Accounting for tax by persons other than United Kingdom resident companies
8.Returns by persons other than United Kingdom resident companies
9.Set off of tax by companies not resident in the United Kingdom
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