Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 9 U.K. Transitionals and savings etc

Part 3 U.K. Double taxation relief

Conditions for relief for underlying tax paid by company lower in dividend-paying chain U.K.

21 U.K. Section 65(3)(a) applies with the omission of sub-paragraph (ii) if the dividend paid by the second company to the first company is paid before 22 April 2009.