CTM21200 - ACT: FID: general: election: dividend vouchers

ICTA88/S246G (1)

A FID was a qualifying distribution. A company had to provide a member with an appropriate statement on or after making such a qualifying distribution (ICTA88/S234A).This statement or voucher had to:

• be in such form as the Board might require,
• show the amount of the dividend,
• show the date of the payment,
• state that the dividend carried no entitlement to a tax credit.