do the minutes declaring interim dividends need to be witnessed?
small ltd - one man band contractor
witnessing of minutes - no
No, they do not need to be witnessed.
More information here
In Jennifer Adams's article: Dividends checklist: Get the details right.
On the point you raise, she writes: "Directors can authorise payment of interim dividends (see new Table A s30 (1)) but final dividends need to be approved by ordinary resolution confirmed by a simple majority of shareholders; following CA 2006 this can now all be done in writing – no meetings are required.
"Therefore suggest a standard text is prepared confirming due consideration of accounts and authorisation of the dividend (whether interim or final) which is signed and dated by the director at the time each payment is made."
No mention of need for witnesses.