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      Companies Law

      Declaration of ‑ Payment of interim dividend ‑ Whether confirmation by shareholders has to be only in annual general meeting

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      Interim dividend: board may declare if authorised by articles, subject to regularisation by shareholders at the annual general meeting.
      The board may pay an interim dividend if authorised by the articles of association, but any interim dividend must be regularised by the company in general ... Summary

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      ActsIncome Tax