193. Temporary non-residents.

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