Budget 2009 - Non-UK Company Dividends
With effect 22 April 2009 there has been an extension to the entitlement of those with dividends from non-UK companies.
Previously, only those with share holdings of less than 10% in the company were eligible for a non-payable tax credit on dividends. That has now been extended to those owning a share of more than 10%.
This brings the treatment of dividends into line with that in the UK.
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