Part 8 Cash dividends and dividend shares
- Reinvestment of cash dividends
- Requirements to be met as regards cash dividends
- Limit on amount reinvested
- General requirements as to dividend shares
- Acquisition of dividend shares
- Holding period for dividend shares
- Reinvestment: amounts to be carried forward
- Cash dividends where no requirement to reinvest
Notes on Schedule 2
Textual amendments
- F1
Word in Sch. 2 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 14, 89 (with Sch. 8 paras. 90-96)