An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.
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Statute Law Database
2024-06-05
Expert Participation
2009-02-03
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 3Tax credits: stock lending arrangements and repos
Interpretation
595Meaning of “manufactured dividend”
In this Chapter “manufactured dividend” F1and “manufactured overseas dividend” have the same meaning as in Chapter 2 (see F2sections 573(1)(a) and 581(1)(a)).