Declared dividends

Basic question I know, but can someone confirm this for me:

 

My client has a 31/12 year end. He declared an interim dividend on 31/12 which was actually paid on 4th Jan 12.

 

Am I correct in thinking that an interim dividend is only legally due when paid? (i.e I should disclose but not provide)

 

Many thanks

 

 

Comments
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No - I think you are not correct

Euan MacLennan |
Euan MacLennan's picture

Thanks Euan.  Can an interim

thomas |