# Finance Act 2000, Paragraph 57

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

The provisions of paragraphs 31 and 32 (holding period and related matters) apply in relation to dividend shares as they apply to free shares, except that the holding period must be three years.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/57 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.