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Corporation Tax Act 2010

Part 17: Manufactured payments and repos
Manufactured dividends and manufactured overseas dividends: distributions paid before 1 July 2009

3474.This is a saving for provisions repealed by paragraphs 11 and 12 of Schedule 14 to FA 2009. These savings applyin relation to distributions paid before 1July 2009 in accounting periods which begin before that date and end on or after 1 April 2010.

Manufactured overseas dividends: overseas dividends paid before 22 April 2009

3475.The paragraph headed “Manufactured overseas dividends: overseas dividends paid before 22 April 2009” is a saving for provisions repealed by paragraph 1 of Schedule 29 to FA 2009. This saving applies in relation to overseas dividends paid before 22 April 2009 in accounting periods which begin before that date and end on or after 1 April 2010.

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