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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 405 SIP shares: introduction
Section 406 Later charge where cash dividends retained in SIPs are paid over
Section 407 Dividend payment when dividend shares cease to be subject to SIP
Section 408 Reduction in tax due in cases within section 407

Income Tax (Trading and Other Income) Act 2005
Chapter 4 Dividends from non-UK resident companies

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

From legislation.gov.uk

Contents

Section 405 SIP shares: introduction
Section 406 Later charge where cash dividends retained in SIPs are paid over
Section 407 Dividend payment when dividend shares cease to be subject to SIP
Section 408 Reduction in tax due in cases within section 407

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