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Stock dividends Stock dividends

  1. 1049Stock dividends
  2. 1050Application of section 1049 where bonus share capital is converted etc
  3. 1051“Bonus share capital” and “in lieu of a cash dividend”
  4. 1052Share capital to which section 1049 applies: returns
  5. 1053Return periods

Notes on Part 23

Modifications

C1

Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)