Part 4Savings and investment income
Chapter 3Dividends etc. from UK resident companies F3and tax F1treated as paid in respect of certain distributions
Annotations:
Amendments (Textual)
F1
Words in Pt. 4 Ch. 3 heading substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 3
Charge to tax on dividends and other distributions
384Income charged
1
Tax is charged under this Chapter on the amount or value of the dividends paid and other distributions made in the tax year.
2
Subsection (1) is subject to—
section 393(2) and (3) (later charge where cash dividends retained in SIPs are paid over), and
section 394(3) (distribution when dividend shares cease to be subject to SIP).
F23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in Pt. 4 Ch. 3 heading substituted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 2