Income Tax Act 2007

572Overview of Chapter
This section has no associated Explanatory Notes

This Chapter is about the situation where a person—

(a)pays another person an amount which is representative of—

(i)dividends on UK shares,

(ii)periodical payments of interest on UK securities, or

(iii)overseas dividends on overseas securities, and

(b)does so under a requirement of an arrangement between them for the transfer of the UK shares, UK securities or overseas securities concerned.