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 814D
Treatment of recipient of manufactured dividend
Section 814D sets out how a company receiving a manufactured dividend should be taxed for corporation tax purposes, including the circumstances in which the general treatment does not apply.
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.