SCHEDULES
SCHEDULE 9U.K.Transitionals and savings etc
Part 3 U.K.Double taxation relief
Conditions for relief for underlying tax paid by company lower in dividend-paying chainU.K.
21U.K.Section 65(3)(a) applies with the omission of sub-paragraph (ii) if the dividend paid by the second company to the first company is paid before 22 April 2009.