This Chapter and Schedule 2A provide definitions for dividend withholding tax and related measures. It defines dividend withholding tax (income tax at 25% on a "relevant distribution") and terms including collective investment undertaking (sections 734, 738, 739B, 739I, excluding offshore funds), authorised withholding agent, qualifying and recognised intermediaries, intermediaries, retirement and pension vehicles (approved funds, PRSA, PEPP), ISI Number (ISIN), electronic dividend voucher and recipient/electronic numbers, and categories such as excluded, non‑liable and qualifying non‑resident persons.

A "relevant distribution" is a distribution within Schedule F para 1 of section 20(1), excluding specified public bodies and including amounts chargeable under Case IV by virtue of section 816. The text also defines "relevant person", "relevant territory", "specified person", "tax" for a territory, "tax reference number" (PPSN for resident individuals; tax reference or authority number for others) and "ultimate payer". Company references exclude collective investment undertakings. The amount of a relevant distribution is the cash payment, the amount treated under section 816, the Case IV assessable amount, or the value of a non‑cash distribution, and is expressed gross of dividend withholding tax. Schedule 2A supplements the Chapter.