http://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/65/2003-07-10
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Statute Law Database
2024-10-29
Expert Participation
2003-07-10
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
Income Tax (Earnings and Pensions) Act 2003
s. 637T
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(7)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 683(3D)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 4(4)
reg. 1(2)
(3)
SCHEDULES
SCHEDULE 2Approved share incentive plans
Part 8Cash dividends and dividend shares
General requirements as to dividend shares
65
The plan must provide that dividend shares are to be shares—
a
which are in the same company and of the same class, and carry the same rights, as the shares in respect of which the dividend is paid, and
b
which are not subject to any provision for forfeiture.