Part 4Savings and investment income
Chapter 3Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions
Amounts treated as dividends
390Date when dividends paid under section 389
(1)
This section applies for determining the date on which dividends are treated as paid under section 389.
(2)
The date on which the dividends are treated as paid depends on whether a date is specified by or in accordance with the trust's terms for any distribution for the distribution period in question.
(3)
If such a date is so specified, the dividends are treated as paid on that date.
(4)
If no such date is so specified, the dividends are treated as paid on the last day of that period.