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Income Tax (Trading and Other Income) Act 2005
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384Income charged
This section has no associated Explanatory Notes
(1)Tax is charged under this Chapter on the amount or value of the dividends paid and other distributions made in the tax year.
(2)Subsection (1) is subject to—
section 393(2) and (3) (later charge where cash dividends retained in SIPs are paid over), and
section 394(3) (distribution when dividend shares cease to be subject to SIP).
(3)See also section 398 (under which the amount or value of the dividends or other distributions is treated as increased if any person is entitled to a tax credit in respect of them).
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