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
Taxation (International and Other Provisions) Act 2010 section 69
Dividends paid out of transferred profits
Section 69 deals with how underlying tax relief works when the profits of one overseas company are transferred to another overseas company by means other than a dividend, and a dividend is then paid onward to a UK company.
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.