Tax Credits: foreign distributions: tax years up to 2015-16

Most distributions of non-UK resident companies were ‘relevant distributions’. These comprised:

Distributions analogous to qualifying distributions made by a UK resident company, which arose in the tax year 2008-09 or subsequently:

Cash dividends paid over under an approved share incentive plan under ITEPA03/SCH2/PARA68 (4):

Dividend payments treated under ITTOIA05/S407 as paid when dividend shares ceased to be subject to an approved share incentive plan.

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