# Income Tax (Earnings and Pensions) Act 2003, Paragraph 67


Paragraphs 36 and 37 (the holding period and related matters) apply in relation to dividend shares as they apply in relation to free shares, except that the holding period must be 3 years.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/67 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.