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HMRC internal manual

International Manual

DT Agreements: Austria - Income from a UK source paid to a resident of Austria

UK dividends paid to a resident of Austria (Article 10) – portfolio investor

The treaty provides for payment of the excess of UK tax credit after retention of 15%of the aggregate of the UK dividend plus the tax credit. But see INTM343520about UK dividends paid on or after 6 April 1999.