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Corporation Tax Act 2010
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803Power to deal with special cases
This section has no associated Explanatory Notes
(1)The Treasury may by regulations make provision about—
(a)such manufactured dividends or manufactured overseas dividends as may be prescribed,
(b)such persons who receive, or become entitled to receive, manufactured dividends or manufactured overseas dividends as may be prescribed, or
(c)such payers of manufactured dividends or manufactured overseas dividends as may be prescribed.
(2)The provision which may be made is for any prescribed manufactured dividend, manufactured overseas dividend or person to be treated, in prescribed circumstances, otherwise than as mentioned in any of sections 783 to 788, 791, 792, 794 and 795 (rules about manufactured dividends and manufactured overseas dividends), for any prescribed purposes of the Corporation Tax Acts.
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