Page 42 - P6 Slide Taxation - Lecture Day 4
P. 42

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.
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