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 section 753D
Refund of dividend withholding tax
Section 753D sets out the conditions under which a stock seller may claim a refund of dividend withholding tax (DWT) that was deducted from a dividend received by a stock buyer in the course of a stock lending or repurchase agreement transaction.
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.