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Part 8 Cash dividends and dividend shares

  1. Reinvestment of cash dividends
  2. Requirements to be met as regards cash dividends
  3. Limit on amount reinvested
  4. General requirements as to dividend shares
  5. Acquisition of dividend shares
  6. Holding period for dividend shares
  7. Reinvestment: amounts to be carried forward
  8. 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)