Written Question·Department for Business and Trade·UIN 70309
Companies: Investment Income
Tabled: 29 August 2025
Answered: 4 September 2025
Question
Fabian Hamilton
Labour — Leeds North East
To ask the Secretary of State for Business and Trade, what steps his Department is taking to ensure that companies comply with section 830 of the Companies Act 2006 on dividend payments; and whether he plans to (a) strengthen enforcement and (b) introduce
Answer
Justin MaddersUnder section 830, companies may only pay a dividend if they have sufficient accumulated realised profits to make the payment. The Government intends to give the audit regulator responsibility for issuing guidance on how companies calculate their realised...
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