Part 4Savings and investment income
Chapter 3Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions
... Payment and deduction of tax
399F1Tax treated as paid on distributions received by non-UK resident persons
F2(1)
This section applies if—
(a)
a person's income for a tax year includes a distribution of a company, and
(b)
the person is non-UK resident.
(2)
The person is treated as having paid income tax at the dividend ordinary rate on the amount or value of the distribution F3....
F4(3)
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F4(4)
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F4(5)
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F5(5A)
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(6)
The income tax treated as paid under subsection (2) is not repayable.
F6(7)
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