UNILEVER PLC ADJUSTS DIVIDEND Unilever Plc <UN.AS> said a reduction in U.K. Advance Corporation Tax, (ACT) has prompted the company to adjust its 1986 final dividend to 36.17p per share from the originally declared 35.18p. Unilever's 1985 final dividend amounted 27.05p The adjustment stemmed from the dividend equalisation agreement between the British company and its Dutch partner Unilever NV. ACT in respect of any dividend paid by Unilever Plc has to be treated as part of the dividend. Unilever NV final dividend remains 10.67 guilders as declared with the 1986 results on March 3.