If an individual is temporarily non-resident1, dividends which meet the criteria specified below are to be treated for the purposes of the provisions imposing a charge to tax on dividends from non-UK resident companies2 as if they were received by the individual, or as if the individual became entitled to them, in the period of return3. A dividend is one to which these provisions apply if:
(1) the individual receives or becomes entitled to it in the temporary period of non-residence;
(2) it is a dividend of a company that would be a close company4 if the company were
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