Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 17: Manufactured payments and repos
Chapter 4: Further provision about manufactured payments
Section 798: Manufactured overseas dividends less than underlying payments
2394.This section overrides section 813(2) of this Act (the general rule quantifying the gross amount of a MOD). It is based on paragraph 7 of Schedule 23A to ICTA.
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