58With respect, in the second place, to dividends paid to resident companies by a company in which they hold 10 % or more of the voting rights, without that holding conferring on them a definite influence over the decisions of that company or allowing them to determine its activities, it is clear that those companies are also subject in the United Kingdom, first, when they receive nationally-sourced dividends, to an exemption system and, secondly, when they receive foreign-sourced dividends, to an imputation system.
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