http://www.legislation.gov.uk/ukpga/1988/1/schedule/4AA/crossheading/no-deduction-for-expenses-in-providing-dividend-shares/2005-04-06
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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Statute Law Database
2024-05-30
2005-04-06
Income and Corporation Taxes Act 1988
s. 109A(4B)
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para. 6(3)
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s. 40
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(b)
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The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010
reg. 16
Sch. 2
reg. 1(2)
SCHEDULES
SCHEDULE 4AAShare incentive plans: corporation tax deductions
No deduction for expenses in providing dividend shares
5
1
No deduction is allowed for expenses in providing shares that are acquired on behalf of individuals under an approved share incentive plan as dividend shares.
2
This is subject to paragraph 8 (deductions for contributions to running expenses of plan).