Which dividend distributions are automatically exempt from Dividends Tax?

Some dividend payments are automatically exempt, i.e. do not require the beneficial owner to submit a declaration and undertaking form in order to qualify, and they are:
Dividends paid to “group companies” as defined in section 41 of the Act; and Dividends paid to regulated intermediaries (qualifying withholding agents) as defined in section 64D of the Act.
Last Updated: 18/02/2013 2:26 PM     print this page
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