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
391Interpretation of sections 389 and 390
In sections 389 and 390—
“approved personal pension scheme” has the same meaning as in Chapter 4 of Part 14 of ICTA (see section 630(1) of that Act),
“distribution” includes investment on behalf of a unit holder in respect of the holder's accumulation units,
“distribution accounts” means the accounts showing how the total amount available for distribution to unit holders is ascertained, and
“distribution period” means the period by reference to which that amount is ascertained.