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LQ 4: Date for determining percentage of non-resident shareholders
or “When to check non-resident shareholder numbers for tax credits (no longer applies)”
You could also call this:

“Removed rule about extra dividends for certain companies”

This section of the law, called ‘CTR additional dividends’, used to be part of the Income Tax Act 2007. However, it no longer exists. The government removed it on 7 May 2012. This change started to apply from 1 July 2011 for all income years that began on or after that date. The law that made this change is called the Taxation (International Investment and Remedial Matters) Act 2012.

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Next up: LR 1: Tax credits for policyholder income

or “Tax credits for policyholder income are no longer available”
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Part L Tax credits and other credits
Tax credits of conduit tax relief companies

LQ 5CTR additional dividends (Repealed)

    Notes
    • Section LQ 5: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 80(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).