F1Part 17Manufactured payments and repos
F1Chapter 1Introduction
F1780Overview of Part
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F1781Key definitions
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F1Chapter 2Manufactured dividends
F1782Meaning of “manufactured dividend”
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F1783Treatment of payer of manufactured dividend
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F1784Treatment of recipient of manufactured dividend
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F1785Treatment of payer: Real Estate Investment Trusts
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F1786Treatment of recipient: Real Estate Investment Trusts
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F1787Exemption of manufactured dividends
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F1788Statements about manufactured dividends
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F1789Powers about administrative provisions
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F1Chapter 3Manufactured overseas dividends
F1790Meaning of “manufactured overseas dividend”
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F1791Treatment of payer of manufactured overseas dividend
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F1792Company receiving manufactured overseas dividend fromUKresidentetc
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F1793Section 792: amount treated as withheld
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F1794Company receiving manufactured overseas dividend from foreign payer
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F1795Exemption of manufactured overseas dividends
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F1Chapter 4Further provision about manufactured payments
F1Manufactured payments exceeding, or less than, underlying payments
F1796Manufactured dividends: amounts exceeding underlying payments
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F1797Manufactured overseas dividends: amounts exceeding underlying payments
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F1798Manufactured overseas dividends less than underlying payments
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F1Manufactured payments under arrangements with unallowable purpose
F1799Manufactured payments under arrangements with unallowable purpose
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F1800Arrangements with an unallowable purpose
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F1801Sections 799 and 800: supplementary
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F1Miscellaneous
F1802Powers about amounts representative of overseas dividends
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F1803Power to deal with special cases
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F1804Regulation-making powers: general
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F1Chapter 5Stock lending arrangements and repos
F1Interpretation
F1805“Stock lending arrangement”
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F1806Section 805: supplementary
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F1807“Creditor repo”, “creditor quasi-repo”, “debtor repo” and “debtor quasi-repo”
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F1Tax credits: stock lending arrangements and repos
F1808No tax credits for borrower under stock lending arrangement
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F1809No tax credits for lender under creditor repo or creditor quasi-repo
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F1810No tax credits for borrower under debtor repo or debtor quasi-repo
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F1811Arrangements between companies to make distributions
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F1Deemed manufactured payments
F1812Deemed manufactured payments: stock lending arrangements
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F1Chapter 6Interpretation of Part
F1813The gross amount of a manufactured overseas dividendetc
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F1814Other interpretation
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Pt. 17 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 43, 52