Page 43 - P6 Slide Taxation - Lecture Day 6 - Dividend Tax
P. 43
Exempt from dividends tax
cont.
The following are automatically exempt, i.e. do
not require the beneficial owner to submit a
declaration and undertaking form in order to
qualify:
O Dividends paid to “group companies” as
defined in section 41; and
O Dividends paid to regulated intermediaries
(withholding agents) as defined in section
64D.
