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
Taxes Consolidation Act 1997 Schedule 2, paragraph 1
Dividends
Schedule 2, paragraph 1 defines the key terms used in Parts 2 to 4 of the Schedule, which deal with the taxation of public revenue dividends and foreign income through paying and collecting agents.
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.