Corporation Tax Act 2009 (c. 4)

Part 10 Miscellaneous income

Chapter 2 Dividends of non-UK resident companies

933 Charge to tax on dividends of non-UK resident companies

(1) The charge to corporation tax on income applies to dividends of a non-UK resident company.

(2) In subsection (1) “dividends” does not include dividends of a capital nature.