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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 5 Stock dividends from UK resident companies

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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

Chapter 5 · Stock dividends from UK resident companies
Income tax treated as paid

Section 414 | Income tax treated as paid

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed