Related Commentary  Related Cases

4(1)  For the purposes of the provisions of the Tax Acts relating to the charge to tax under Schedule D other than paragraph 4(3) of Schedule 23A, a manufactured overseas dividend paid in the circumstances prescribed in paragraph (2)

(a)shall not be treated as an annual payment pursuant to paragraph 4(2) of Schedule 23A;

(b)shall be paid without deduction of an amount on account of income tax;

(c)[revoked by SI 2004/2310, Schedule, para. 3(2);]

4(2)  The circumstances prescribed by this paragraph are where–

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