Direct Tax Acts, Finance Act 2014

138 Treatment of dividends on certain preference shares FA84 s42(1), (2) and (3); FA 89 s26; FA00 s69 and Sch2; FA12 s54 and Sch 1(7) (1) In this section – “preference shares” does not include pr...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.