# Corporation Tax Act 2009, Section 997: No deduction for expenses in providing dividend shares

Extent: E+W+S+N.I.

(1) No deduction is allowed to a company for expenses in providing shares that are acquired on behalf of employees under a Schedule 2 share incentive plan as dividend shares.
(2) This is subject to section 988.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/997 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-997
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.