Introduction Overview Chapter 3: Manufactured overseas dividends Section 793: Section 792: amount treated as withheld
2386.This section quantifies the amount treated as withheld under section 792(3)(b). It is based on paragraph 4A of Schedule 23A to ICTA.
2387.Subsection (2) refers to section 925A of ITA, which is based on paragraph 13 of Schedule 13 to FA 2007 and is inserted by Schedule 7 to TIOPA.