# Income Tax Act 2007, Paragraph 514


In section 372(2) (building society dividends) for the words from “has” to the end substitute “ includes any distribution (whether or not described as a dividend) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/514 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-514
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.