Dividendo final 2023 - Tipo de cambio
SHAFTESBURY CAPITAL PLC (la "Compañía" o "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 ("no PID")), que es 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:
La Compañía confirma que el tipo de cambio ZAR para el 2023 final cash dividend will be 23.62660 ZAR to 1 GBP, which is the rate determined on Monday 15 April 2024.
Sobre esta base, los accionistas que posean sus acciones a través del registro sudafricano recibirán un dividendo en efectivo de 38.98389 centavos ZAR por acción ordinaria (35.91243 centavos ZAR netos de retención de impuestos en el Reino Unido).
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:
Reino Unido (p) | SA (centavos de ZAR) | |
Bruto total) | 1.65 | 38.98389 |
PID (bruto) | 0.65 | 15.35729 |
Retención de impuestos del Reino Unido (20%) | 0.13 | 3.07146 |
PID (neto de retención de impuestos del Reino Unido) | 0.52 | 12.28583 |
Impuesto a los dividendos de SA del 5% menos efectivo para los accionistas de SA, cuando corresponda * | - | 0.76786
|
PID neto a pagar | 0.52 | 11.51797 |
No PID | 1.00 | 23.62660 |
Menos impuestos retenidos en origen SA (20%) | - | 4.72532 |
Neto no PID pagadero | 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).
Información para accionistas:
La siguiente información se incluye únicamente como una guía general de impuestos para los accionistas basada en la comprensión de Shaftesbury Capital de la ley y la práctica actualmente vigente. Cualquier accionista que tenga dudas sobre su situación fiscal debe buscar asesoramiento profesional independiente.
Accionistas del Reino Unido - PID
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.
Accionistas sudafricanos
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 los requisitos prescritos para efectuar la reducción están en su lugar en la fecha requerida.
Sin PID: The non-PID element of the proposed Final de 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 Final de 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.
Otros accionistas extranjeros:
Es posible que otros accionistas no británicos puedan reclamar el reembolso de la retención de impuestos del Reino Unido deducida de conformidad con la aplicación de una convención de doble imposición pertinente. Los reembolsos de retención de impuestos del Reino Unido solo se pueden reclamar a HMRC, la autoridad fiscal del Reino Unido.
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.
Consultas
Desna Martín
Secretario de la empresa del grupo
Shaftesbury Capital PLC
+ 44 (0) 20 3214
16 de abril de 2024
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