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Income Tax (Trading and Other Income) Act 2005

Crossheading Shares in Schedule 2 share incentive plans (“SIPs”)

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Section 392 SIP shares: introduction
Section 393 Later charge where cash dividends retained in SIPs are paid over
Section 394 Distribution when dividend shares cease to be subject to SIP
Section 395 Reduction in tax due in cases within section 394
Section 396 Interpretation of sections 392 to 395

Chapter 3 Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions
Crossheading Shares in Schedule 2 share incentive plans (“SIPs”)

Crossheading Shares in Schedule 2 share incentive plans (“SIPs”)

From legislation.gov.uk

Contents

Section 392 SIP shares: introduction
Section 393 Later charge where cash dividends retained in SIPs are paid over
Section 394 Distribution when dividend shares cease to be subject to SIP
Section 395 Reduction in tax due in cases within section 394
Section 396 Interpretation of sections 392 to 395