Treatment of tax losses - Treatment of certain supplementary dividends
IV 1: Supplementary dividend holding companies
You could also call this:
“Rules for supplementary dividend holding companies no longer apply”
This section of the law was about supplementary dividend holding companies. It was part of the rules for how tax losses are treated in the Income Tax Act 2007. However, this part of the law no longer exists. It was removed on 1 April 2013, which means it doesn’t apply anymore. If you need to know about supplementary dividend holding companies, you should look for more recent information or ask a tax expert for help.
“Using tax losses to pay penalties for underpaid income tax”
Part I
Treatment of tax losses
Treatment of certain supplementary dividends
IV 1Supplementary dividend holding companies (Repealed)
Notes
Section IV 1: repealed, on (applying for the 2013–14 and later tax years), by section 73(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
