# The Companies (Tables A to F) Regulations 1985, Paragraph 108

Extent: E+W+S

Any dividend which has remained unclaimed for twelve years from the date when it became due for payment shall, if the directors so resolve, be forfeited and cease to remain owing by the company.

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Source: https://www.legislation.gov.uk/uksi/1985/805/schedule/part/1/paragraph/108 (the official version)
Page: https://openlegislation.uk/companies-tables-a-to-f-regulations-1985/schedule/part-1/paragraph-108
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.