Taxes Consolidation Act 1997 section 172J

Credit for, or repayment of, dividend withholding tax borne

Section 172J provides the rules for claiming credit for, or obtaining a refund of, dividend withholding tax (DWT) that has been deducted from a distribution.

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.