Corporation Tax Act 2010 (c. 4)

Part 17 U.K. Manufactured payments and repos

Chapter 2 U.K. Manufactured dividends

789 Powers about administrative provisions U.K.

The Treasury may by regulations make provision about—

(a) the accounts and other records which are to be kept, and

(b) the vouchers which are to be issued or produced,

by payers of manufactured dividends.