Page 24 - P6 Slide Taxation - Lecture Day 6 - Dividend Tax
P. 24

Value of dividend







                        Amount?

                         Lategan
                           case                             Dividend in specie






              O The amount is deemed to be the MV of the asset [s

                   64E(3)] on the date that the dividend is deemed to be


                   paid [s 64E(2)]



                                                  See

                                                 later
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