19 Meaning of “dividend income”
Income Tax Act 2007 (2007 c 3) | Legislation

19  Meaning of “dividend income”

(1)     This section applies for the purposes of the Income Tax Acts.

(2)     “Dividend income” is income which is—

(a)     chargeable under Chapter 3 of Part 4 of ITTOIA 2005 (dividends

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