# Income Tax (Trading and Other Income) Act 2005, Section 409: Charge to tax on stock dividend income


(1) Income tax is charged on stock dividend income.
(2) In this Chapter “stock dividend income” means the income that is treated as arising under section 410.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/409 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-409
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.