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Corporation Tax Act 2010
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Changes over time for: Section 786
Version Superseded: 01/01/2014
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- 01/04/2010- Amendment
- 14/03/2012
Point in time - 01/01/2014- Amendment
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Corporation Tax Act 2010, Section 786 is up to date with all changes known to be in force on or before 08 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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786Treatment of recipient: Real Estate Investment TrustsU.K.
This section has no associated Explanatory Notes
(1)If a person (“the payer”) pays a manufactured dividend, subsection (2) applies (instead of section 784(1)), so far as the manufactured dividend is representative of a dividend that falls within section 785(1)(a) or (b).
(2)The Corporation Tax Acts apply in relation to the recipient, and companies claiming title through or under the recipient, as if the manufactured dividend were a dividend to which section 548 applied (distributions: liability to tax).
(3)This section is subject to—
(a)section 796 (manufactured dividends: amounts exceeding underlying payments), and
(b)section 803 (power to deal with special cases).
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