Examples of United Kingdom resident in a sentence
It summarises the tax position of the Company and of investors who are United Kingdom resident individuals and hold Shares as investments.
It summarises the tax position of the Company and of investors who are United Kingdom resident and hold Shares as investments.
It summarises the tax position of the Funds and of investors who are United Kingdom resident (except where indicated) and hold Shares as investments.
It summarises the tax position of the Sub-funds and of investors who are United Kingdom resident individuals and hold Shares as investments.
Any United Kingdom resident investors who receive distributions (or are deemed to receive them in the case of accumulation Shares) may have to divide them into two (in which case the division will be indicated on the tax voucher).
Taxation of United Kingdom resident ShareholdersThe Fund is intended to be managed and controlled in such a way that it should not be treated as resident in the UK for UK tax purposes.
United Kingdom resident corporate Shareholders who receive dividend distributions may have to divide them into two (in which case the division will be indicated on the tax voucher).
It summarises the tax position of the Funds and of investors who are United Kingdom resident and hold Shares as investments.
It should be treated in the same way as a dividend distribution from a Fund that has not opted for TEF status in the hands of United Kingdom resident investors, as described in 9.3 above under the sub-heading “Income - Equity Funds:”.
United Kingdom resident individuals have a tax-free dividend allowance of £5,000, and so dividend distributions they receive up to this amount will not be subject to UK income tax.