# Inheritance Tax Act 1984, Section 15: Waiver of dividends.


A person who waives any dividend on shares of a company within twelve months before any right to the dividend has accrued does not by reason of the waiver make a transfer of value.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/15 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.