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(in the UK) income in the form of dividends paid to a company from earnings on which corporation tax has already been paid by the originating company.
- ‘There are also special rules for the treatment of franked investment income, dividend income.’
- ‘The extent of this excess was recoverable in previous years against franked investment income.’
- ‘As I mentioned earlier, the franked investment income case may cost an additional £7 billion.’
- ‘The policy holders’ fraction of the franked investment income from investments held in connection with a company's life assurance business shall be left out of account in determining, under subsection of section 13, the franked investment income forming part of the company's profits for the purposes of that section.’’
- ‘Surplus franked investment is the excess of the aggregate of nine eighths of the franked investment income and the surplus franked investment income brought forward over the franked distribution.’
- ‘The fund is not subjected to capital gains tax, and dividend received by subscribers is not subjected to further tax and shall be treated as franked investment income.’
- ‘If a company's franked investment income exceeds its franked payments, the excess (known as surplus franked investment income), may be carried forward to succeeding accounting periods and treated as franked investment income of those periods.’
- ‘Although the case deals with a number of aspects relating to the UK's former franked investment income regime which are now of purely historical interest (save for the litigants) it is also important because it deals with whether the current UK rules concerning the taxation of dividends received by companies comply with EU law.’
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