Manufactured overseas dividends
Accounting for tax
Legislation/Regulatory –
SI 1993/2004 reg. 11
Chains of payments
Counterparties
Legislation/Regulatory –
SI 1993/2004 reg. 5B
Generally
Legislation/Regulatory –
SI 1993/2004 reg. 5A
Chargeable period
Collecting agent
Legislation/Regulatory –
SI 1993/2004 reg. 2(1)
Deduction at source
Disapplication, circumstances
Foreign dividends
Legislation/Regulatory –
SI 1993/2004 reg. 12
French indemnity payments
Legislation/Regulatory –
SI 1996/1826
Loan relationships
Legislation/Regulatory –
SI 1993/2004 reg. 2B
Matching
Legislation/Regulatory –
SI 1993/2004 reg. 10
Persons resident outside UK, payments to
Prescribed rates of withholding tax
Legislation/Regulatory –
SI 1993/2004 reg. 3
Record of notices
Legislation/Regulatory –
SI 1993/2004 reg. 6
Records to be kept
Legislation/Regulatory –
SI 1993/2004 reg. 14
Reduction of tax payable
Legislation/Regulatory –
SI 1993/2004 reg. 6A
Set off
Stock lending arrangements
– see Stock lending
Treasury powers
Legislation/Regulatory –
TCGA92 s. 263I
UK intermediaries/collecting agents, payments to