SolvedChapter 5 Stock dividends from UK resident companies
From legislation.gov.uk
Contents
- Section 409 Charge to tax on stock dividend income
- Section 410 When stock dividend income arises
- Section 410A Conversion etc of bonus share capital
- Section 411 Income charged
- Section 412 Cash equivalent of share capital
- Section 413 Person liable
- Section 413A Temporary non-residents
- Section 414 Income tax treated as paid
- Section 414A Interpretation of Chapter