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Income Tax (Trading and Other Income) Act 2005
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387Date when dividends paid under section 386
This section has no associated Explanatory Notes
(1)This section applies for determining the date on which dividends are treated as paid under section 386.
(2)The date on which the dividends are treated as paid depends on whether a date is specified for the distribution period in question by or in accordance with—
(a)the company’s instrument of incorporation and its prospectus in issue for the time being (including any supplements), or
(b)in the case of an open-ended investment company which is part of an umbrella company, such parts of those documents of the umbrella company as apply to the open-ended investment company.
(3)If such a date is so specified, the dividends are treated as paid on that date.
(4)If no such date is so specified, the dividends are treated as paid on the last day of that period.
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