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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 5 Stock dividends from UK resident companies

  • 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
  1. Chapter 5 · Stock dividends from UK resident companies
  2. Charge to tax on stock dividend income

Section 409 | Charge to tax on stock dividend income

From legislation.gov.uk

(1)Income tax is charged on stock dividend income.

(2)In this Chapter “stock dividend income” means the income that is treated as arising under section 410.

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