12 Rule 4: cases in which, and calculation of, credit allowed for tax on dividends

12  Rule 4: cases in which, and calculation of, credit allowed for tax on dividends

(1)     Credit under section 9 for overseas tax on a dividend paid by a company (“P”) resident in the territory is allowed only if section 13, 14, 15 or 16 so provides.

(2)     If credit is allowed in principle as a result

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