Related Commentary  

3(1)  Subject to paragraph (5) and (6), the rate of relevant withholding tax which is prescribed in relation to any manufactured overseas dividend is the rate which is equal to the rate (or, if more than one, the highest rate) at which tax would have been payable (and not repayable) under the law of the overseas territory specified in paragraph (3) in respect of–

(a)an overseas dividend paid on the same date that the manufactured overseas dividend is paid to a person who is–

(i)resident in the United Kingdom and not carrying on a trade outside the United Kingdom through a permanent establishment,

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.