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of <h1>Dividends taxed in the year they are declared or paid; interim dividends taxed when unconditionally available to member</h1> Any dividend declared, distributed or paid by a company is treated as the recipient's income in the previous year in which it is declared, distributed or paid. An interim dividend is treated as income in the previous year in which the company makes the amount unconditionally available to the entitled member. These rules fix the tax year of inclusion for dividend receipts based on declaration/distribution or unconditional availability.
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