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
F2... Payment and deduction of tax
Annotations:
Amendments (Textual)
F2
Words in s. 397 cross-heading omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 10
F4397BTax credits under section 397A: manufactured overseas dividends
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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