# Income Tax (Trading and Other Income) Act 2005, Paragraph 142


In the case of dividends paid in respect of shares acquired before the tax year 2004-05, Chapter 5 of Part 6 (venture capital trust dividends) applies as if the references in section 709(4) (annual acquisition limit) to £200,000 were references to £100,000.

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/142 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-142
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.