Commentary

D9.704 Definitions

Corporate tax
Corporate tax | Commentary

D9.704 Definitions

Corporate tax | Commentary

Pre 1 January 2014—Manufactured dividends and payments

D9.704 Definitions

The rules in this article apply for any payment representative of a dividend or interest which is made before 1 January 2014. Payments made on or after 1 January 2014 are covered by the rules in D9.702–D9.703A.

Securities includes loan stock or any similar security1.

UK shares means shares in a company resident in the UK2.

Overseas shares means shares in a non-UK resident company3.

UK securities means securities of the UK government, a local or public authority in the UK or a company or other body resident in the UK. It does not

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