Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 813
The gross amount of a manufactured overseas dividend etc
Section 813 defines how to determine the gross amount of a manufactured overseas dividend for corporation tax purposes, ensuring that any tax deducted or withheld is added back to arrive at the full pre-tax figure.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.