Page 43 - Chapters 17 & 18 - Dividends & Dividend Tax

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:

• Dividends paid to “group companies” as defined

in section 41; and

• Dividends paid to regulated intermediaries

(withholding agents) as defined in section 64D.