Income Tax (Trading and Other Income) Act 2005(c. 5) - Explanatory Notes

Explanatory Notes

Income Tax (Trading and Other Income) Act 2005

2005 CHAPTER 5

24 March 2005

Commentary on Sections

Part 4: Savings and investment income

Chapter 3: Dividends etc. from UK resident companies etc..Introduction

Section 387: Date when dividends paid under section 386

1568. This section is based on sections 468, 468H and 468J of ICTA and the Open-ended Investment Companies (Tax) Regulations 1997 SI 1997/1154. It applies to the amounts treated as dividends.