preference dividends by group members
GAZETTE D5B80
The Income Tax (Prescribed Forms) (Amendment) Order, 2021
preference dividends by group members =|s holding a minimum of 25% voting rights (seenotes) .............. 5 x tax payable on dividends other than preference dividends (unfranked) from 7 x ?ls companies resident in jamaica. (section f, line 1 less line5)
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Section 62