– see also Shares and securities

Manufactured dividends

– see Manufactured dividends and interest

Meaning

Legislation/Regulatory – ICTA88 Sch. 25, para. 9(2)
HMRC Guidance – INTM254870 ; INTM254890

Non-resident companies

Legislation/Regulatory – CTA2010 s. 1145 ; SP 1/01
HMRC Guidance – INTM269020 ; INTM269050

Non-residents trading through

Commentary – Tax Reporter ¶148-900

Permanent establishment

Commentary – Schwarz on Tax Treaties ¶15-450

Transactions in securities

– see Transactions in securities (counteraction of tax advantage)