Income Tax, Finance Act 2010
17.5Tax Credit
Dividends declared after 5 April 1999 are assessable in full with a credit for the dividend withholding tax applicable.
TCA97 s816
See 15.3.13 and 30.3 for the tax treatment of shar...
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.