HL Income Tax – Dividend – stripping-Repayment of tax deducted from dividends claimed by companies resident in the Republic of Ireland – Income Tax Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 10), Section 349 and Eighteenth Schedule, Part I, Paragraph 1 (a); Finance (No. 2) Act, 1955 (4 and 5 Eliz. II, c. 17), Section 4 (2).
Citations:
[1961] UKHL TC – 39 – 509
Links:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 27 June 2022; Ref: scu.559962
