2023년 최종 배당금 - 환율
SHAFTESBURY CAPITAL PLC("회사" 또는 "Shaftesbury Capital")
2023 FINAL CASH DIVIDEND - EXCHANGE RATE
This announcement sets out additional information relating to the 2023 final cash dividend of 1.65 pence per ordinary share (of which 0.65 pence will be paid as a property income distribution ("PID") and 1.0 pence will be paid as an ordinary dividend ("non-PID")), 이는 to be paid on Friday 31 May 2024 to all shareholders registered on Friday 26 April 2024. The proposed final cash dividend is subject to approval by shareholders at the Company's Annual General Meeting, to be held on Thursday 23 May 2024.
Exchange Rate for 2023 final cash dividend:
회사는 해당 ZAR 환율을 확인합니다. 2023 final cash dividend will be 23.62660 ZAR to 1 GBP, which is the rate determined on Monday 15 April 2024.
On this basis, shareholders who hold their shares via the South African register will receive a cash dividend of 38.98389 ZAR cents per ordinary share (35.91243 ZAR cents net of UK withholding tax).
PID, NON-PID AND WITHHOLDING TAXES
The PID element of the proposed 2023 final cash dividend (being 0.65 pence) will be subject to deduction of a 20 per cent UK withholding tax unless exemptions apply. The non-PID element (being 1.0 pence) will be treated as an ordinary UK company dividend. SA dividends tax will also apply, where applicable. Details of the split (per ordinary share), and withholding taxes are set out below:
영국 (p) | SA(ZAR센트) | |
합계(총액) | 1.65 | 38.98389 |
PID(총) | 0.65 | 15.35729 |
영국 원천징수세(20%) | 0.13 | 3.07146 |
PID(영국 원천징수세 순) | 0.52 | 12.28583 |
해당되는 경우 SA 주주에 대한 덜 효과적인 5% SA 배당세* | - | 0.76786
|
순 PID 지불 | 0.52 | 11.51797 |
비PID | 1.00 | 23.62660 |
SA 원천징수세 감소(20%) | - | 4.72532 |
순 비PID 지불 | 1.00 | 18.90128 |
*Where the 20% SA dividends tax rate applies, this will be 3.07146 ZAR cents per ordinary share on the PID element of the proposed 2023 final cash dividend, and after UK withholding tax and SA Dividends Tax have been withheld, the total net proposed 2023 final cash dividend will be 28.11565 ZAR cents per ordinary share (total net proposed 2023 final cash dividend where 5% SA Dividends Tax applies is 30.41925 ZAR cents per ordinary share).
주주를 위한 정보:
아래 정보는 Shaftesbury Capital의 법률 이해와 현재 시행 중인 관행을 바탕으로 주주 과세에 대한 일반 지침으로만 포함되었습니다. 자신의 조세 입장에 대해 의문이 있는 주주는 독립적인 전문가의 조언을 구해야 합니다.
UK shareholders - PIDs
Certain categories of shareholders may be eligible for exemption from the 20 per cent UK withholding tax and may register to receive their dividends on a gross basis. Further information, including the required forms, is available from the 'Investors' section of the Company's website (www.shaftesburycapital.com), or on request from our UK registrars, Link Group. Validly completed forms must be received by Link Group no later than the dividend Record Date, as advised; otherwise the dividend will be paid after deduction of tax.
남아프리카 주주
The proposed 2023 final cash dividend declared by the Company is a foreign payment and the funds are sourced from the UK.
PID: South African shareholders may apply to HMRC after payment of the PID element of the proposed 2023 final cash dividend for a refund of the difference between the 20 per cent UK withholding tax and the UK/South African double taxation treaty rate of 15 per cent.
The PID element of the proposed 2023 final cash dividend will be exempt from income tax but will constitute a dividend for Dividends Tax purposes, as it will be declared in respect of a share listed on the exchange operated by the JSE. SA Dividends Tax will therefore be withheld from the PID element of the proposed 2023 final cash dividend at a rate of 20 per cent, unless a shareholder qualifies for an exemption and the prescribed requirements for effecting the exemption are in place by the requisite date. Certain shareholders may also qualify for a reduction of SA Dividends Tax liability to 5 per cent, (being the difference between the SA dividends tax rate and the effective UK withholding tax rate of 15 per cent) if the prescribed requirements for effecting the reduction are in place by the requisite date.
Non-PID: The non-PID element of the proposed 최종 2023 cash dividend will be exempt from income tax but will constitute a dividend for SA Dividends Tax purposes, as it will be declared in respect of a share listed on the exchange operated by the JSE. SA Dividends Tax will therefore be withheld from the non-PID element of the proposed 최종 2023 cash dividend at a rate of 20 per cent, unless a shareholder qualifies for an exemption and the prescribed requirements for effecting the exemption are in place by the requisite date.
Other overseas shareholders:
Other non-UK shareholders may be able to make claims for a refund of UK withholding tax deducted pursuant to the application of a relevant double taxation convention. UK withholding tax refunds can only be claimed from HMRC, the UK tax authority.
Additional information on PIDs can be found at: https://www.shaftesburycapital.com/en/investors/investor-information/reit.html
The salient dates in the dividend timetable published in the announcement published on Thursday 29 February 2024 remain unchanged.
문의
데스나 마틴
그룹 회사 비서
샤프츠베리 캐피탈 PLC
+ 44 (0) 20 3214 9150
16 4월 2024
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