Ann: Update - Dividend/Distribution - TLS, page-96

"Pensioner is no longer working and is not supposed to be taxed so they get the TAX RETURNED"

The Pensioner did not pay the tax
The tax was paid by the company, asses able on profits made by the company.
The pensioner is entitled to a credit on this tax so as not to taxed twice on dividends received after their company has paid tax.
If the pensioner does not pay tax they cannot be taxed twice and therefore they're not entitled to get the tax paid by their company, on profits made by their company, back as a credit.