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Income Tax Act 2007
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572Overview of Chapter
This section has no associated Explanatory Notes
This Chapter is about the situation where a person—
(a)pays another person an amount which is representative of—
(i)dividends on UK shares,
(ii)periodical payments of interest on UK securities, or
(iii)overseas dividends on overseas securities, and
(b)does so under a requirement of an arrangement between them for the transfer of the UK shares, UK securities or overseas securities concerned.
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