Part 4

Savings and investment income
Chapter 3
Dividends etc. from UK resident companies
and tax
treated as paid
in respect of certain distributions

... Payment and deduction of tax

Increase in amount or value of dividends where tax credit available
398. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in Pt. 4 Ch. 3 heading substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 3
Words in s. 397 cross-heading omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 10
Words in Pt. 4 Ch. 3 heading substituted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 2
Ss. 397-398 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24) (and ss. 397-398 (in so far as still in force in relation to distributions made before tax year 2016-17) excluded (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 20, 21(1))