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Corporation Tax Act 2010
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Changes over time for: Section 802
Version Superseded: 01/01/2014
Alternative versions:
- 01/04/2010- Amendment
- 14/03/2012
Point in time - 01/01/2014- Amendment
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Corporation Tax Act 2010, Section 802 is up to date with all changes known to be in force on or before 12 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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802Powers about amounts representative of overseas dividendsU.K.
This section has no associated Explanatory Notes
(1)The Treasury may by regulations make provision as mentioned in subsections (2) and (3) about prescribed cases where a person—
(a)pays or receives an amount representative of an overseas dividend, or
(b)is treated as doing so for any purposes of this Chapter or Chapter 3, or of regulations made under this Chapter.
(2)The regulations may provide for removing or reducing any right of the person to claim relief under Part 2 of TIOPA 2010 (double taxation relief).
(3)The regulations may provide for adjusting a relevant amount by reference to a provision that has effect under the law of a territory outside the United Kingdom.
(4)A “relevant amount” is an amount which is treated for prescribed purposes of the Corporation Tax Acts as the amount paid or payable to a person in respect of a relevant transaction.
(5)A “relevant transaction” is a sale, repurchase or other transfer of the overseas securities to which the amount mentioned in subsection (1)(a) relates.
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