Statute
Section 975 — Corporation Tax Act 2009: Meaning of “foreign holdings” etc
Text of the provision Official document
Meaning of “foreign holdings” etc 975 1 In this Chapter “ foreign holdings ” means shares outside the United Kingdom that are issued by or on behalf of a non-UK resident body of persons.
2 In section 974 “ dividend coupons ” means coupons for dividends payable in respect of foreign holdings.
3 In this Chapter “ coupons ” includes—
a warrants, and b bills of exchange that purport to be drawn or made in payment of dividends payable in respect of foreign holdings.
Official source: legislation.gov.uk
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