# Income Tax (Earnings and Pensions) Act 2003, Paragraph 69

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

(1) The plan must require any distributable cash dividends in respect of plan shares held on behalf of a participant to be paid over to the participant as soon as practicable.
(2) “Distributable cash dividends” means cash dividends so far as they are not required to be reinvested under the plan.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/69 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.