ITTOIA 2005
20In section 407 (dividends of non-UK resident companies: dividend payment when dividend shares cease to be subject to SIP), after subsection (4) insert—
“(4A)For the purposes of determining—
(a)whether the participant is entitled to a tax credit under section 397A in respect of a dividend so charged, and
(b)the amount of that tax credit,
that section applies as it has effect for the tax year in which the shares cease to be subject to the plan.”