Related Commentary  Related HMRC Manuals


In the heading to s. 931H, the word “Distributions” substituted for the word “Dividends” by F(No. 3)A 2010, s. 9 and Sch. 3, para. 3(3)(a), with effect in relation to distributions made on or after 1 July 2009, subject to any election made under F(No. 3)A 2010, Sch. 3, para. 7 in respect of distributions made before 22 June 2010.

931H(1)  A dividend or other distribution falls into an exempt class if it is made in respect of relevant profits.

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