# Finance Act 2000, Paragraph 55

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

The plan must provide that dividend shares are shares—
(a) of the same class and carrying the same rights as the shares in respect of which the dividend is paid, and
(b) which are not subject to any provision for forfeiture.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.