Related Commentary  

5(1)  Subject to paragraph (1A), for the purposes of the provisions of the Tax Acts relating to the charge to tax under Schedule D, a manufactured overseas dividend paid in either of the circumstances prescribed by paragraphs (1B) and (2) shall not be treated as an annual payment pursuant to paragraph 4(2) of Schedule 23A, and accordingly shall be paid without deduction of an amount on account of income tax.

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