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ICTA88/SCH13/PARA7

Where a company is uncertain whether the payment it has made is a qualifying distribution, the payment has to be shown separately on the return.

If after making any necessary enquiries, you consider that the payment (or part of it) is a qualifying distribution, you should make an assessment. See CTM22100 for instructions on such assessments.

»Ê¹ÚÌåÓýapp tax on such an assessment is due (subject to any appeal) within 14 days of the issue of the assessment.