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Legislation

Corporation Tax Act 2010

Crossheading Stock dividends

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Section 1049 Stock dividends
Section 1050 Application of section 1049 where bonus share capital is converted etc
Section 1051 “Bonus share capital” and “in lieu of a cash dividend”
Section 1052 Share capital to which section 1049 applies: returns
Section 1053 Return periods

Corporation Tax Act 2010
Chapter 3 Matters which are not distributions

Crossheading Stock dividends

From legislation.gov.uk

Contents

Section 1049 Stock dividends
Section 1050 Application of section 1049 where bonus share capital is converted etc
Section 1051 “Bonus share capital” and “in lieu of a cash dividend”
Section 1052 Share capital to which section 1049 applies: returns
Section 1053 Return periods

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