Related Commentary  Related HMRC Manuals

918(1)  This section applies if–

(a)a person pays a manufactured payment as mentioned in section 614ZC(1) and the amount payable is representative of a dividend (a “manufactured dividend”), and

(b)the manufactured dividend is representative of a dividend which is–

(i)paid by a company UK REIT in respect of profits or gains (or both) of the company's property rental business, or

(ii)paid by the principal company of a group UK REIT in respect of profits or gains (or both) of property rental business of members of the group.

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