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Income Tax (Trading and Other Income) Act 2005
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383Charge to tax on dividends and other distributionsU.K.
This section has no associated Explanatory Notes
(1)Income tax is charged on dividends and other distributions of a UK resident company.
(2)For income tax purposes such dividends and other distributions are to be treated as income.
(3)For the purposes of subsection (2), it does not matter that those dividends and other distributions are capital apart from that subsection.
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