http://www.legislation.gov.uk/ukpga/2007/3/part/11/chapter/2/crossheading/manufactured-dividends-on-uk-shares/2014-07-17
Income Tax Act 2007
An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.
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Statute Law Database
2024-06-20
Expert Participation
2014-07-17
Income Tax Act 2007
s. 788(7)
Legal Services Act 2007
Sch. 21
para. 161(b)
s. 29
192
193
s. 211(2)
art. 2(h)
Part 11Manufactured payments and repos
Chapter 2Manufactured payments
Manufactured dividends on UK shares
F1573Manufactured dividends on UK shares
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F1574Allowable deductions...
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F1575Allowable deductions: restriction on double-counting
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F1576Manufactured dividends on UK shares: Real Estate Investment Trusts
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F1577Statements about manufactured dividends
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