F1Part 17Manufactured payments and repos
Annotations:
Amendments (Textual)
F1Chapter 3Manufactured overseas dividends
F1790Meaning of “manufactured overseas dividend”
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F1791Treatment of payer of manufactured overseas dividend
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F1792Company receiving manufactured overseas dividend fromUKresidentetc
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F1793Section 792: amount treated as withheld
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F1794Company receiving manufactured overseas dividend from foreign payer
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F1795Exemption of manufactured overseas dividends
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Pt. 17 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 43, 52