| 单词 | dividend stripping |
| 释义 | dividend stripping = bond washing The practice of buying gilt-edged securities after they have gone ex-dividend (see ex-) and selling them cum-dividend just before the next dividend is due. This procedure enables the investor to avoid receiving dividends, which in the UK are taxable as income, and to make a tax-free capital gain. This activity has mainly been indulged in by high-rate taxpayers but has now become of little interest since the rules regulating the taxation of accrued interest were changed. |
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