Page 42 - P6 Slide Taxation - Lecture Day 6 - Dividend Tax
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Exempt from dividends tax
Dividend in specie – exempt if person who receives dividend:
Exemptions s 64 FA
If a declaration to the co, AND a written undertaking has
been submitted to the co.
- When? By the date of payment of the dividend
if the beneficial owner forms part of the same group of
companies (as defined in s 41), or
