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Finance Act 2007 · s 53
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Finance Act 2007 · s 53
Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.
Where for the basis period for a year of assessment, gross income of a company is from a source consisting of dividend paid to that company under this Part, the statutory income of that company for that year in respect of that source is deemed to be the total income or part of the total income of that company for that year.