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Taxation (International and Other Provisions) Act 2010
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There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 66.
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66Limitations on section 65(4)U.K.
This section has no associated Explanatory Notes
(1)Section 65(4) is subject to the limitations set out in subsections (2) and (3).
(2)No tax is to be taken into account in respect of a dividend paid by a company resident in the United Kingdom except—
(a)corporation tax, and
(b)any tax for which the company is entitled to credit under this Part.
(3)No tax is to be taken into account in respect of a dividend paid by a company resident outside the United Kingdom to another such company unless it could have been taken into account, under the provisions of this Part other than section 65(4), had the other company been resident in the United Kingdom.
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