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.
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.