Part VIII : Dividends Tax

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64D. Definitions

64E. Levy of tax

64EA Liability for tax

64EB. Deemed beneficial owners of dividends

64F. Exemption from tax in respect of dividends other than dividends comprising distribution of assets in specie

64FA. Exemption from and reduction of tax in respect of dividends in specie

64G. Withholding of tax by company declaring dividend

64H. Withholding of tax by intermediaries

64I. Withholding of dividends tax by insurers

64J. [Repealed] STC Credit

64K. Payment and recovery of tax

64L. Refund of tax

64LA. Refund of tax in respect of dividends in specie

64M. Refund of tax in respect of dividends paid by regulated intermediaries

64N. Rebate in respect of foreign taxes on dividends