Page 42 - Chapters 17 & 18 - Dividends & Dividend Tax
P. 42
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
