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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. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 5 · Stock dividends from UK resident companies

Section 409 | Charge to tax on stock dividend income

From legislation.gov.uk

15 July 2026

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(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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