382 Contents of Chapter
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Chapter 3
Dividends etc from UK Resident Companies [and Tax [Treated as Paid] in Respect of Certain Distributions]

Introduction

382  Contents of Chapter

(1)     This Chapter—

(a)     imposes a charge to income tax on dividends and other distributions of UK resident companies (see section 383),

(b)     treats dividends as paid

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