# Finance (No. 3) Act 2010, Paragraph 5


In section 549 (distributions: supplementary), after subsection (2) insert—
“(2A) Sections 409 to 414 of ITTOIA 2005 (stock dividend income from UK resident companies) do not apply to relevant distributions received by a shareholder.”

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/4/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-4/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.