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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- SCHEDULE 2
- Part 8
- Acquisition of dividend shares
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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Acquisition of dividend shares is up to date with all changes known to be in force on or before 12 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 2 Part 8 Crossheading Acquisition-of-dividend-shares:
Acquisition of dividend sharesU.K.
66(1)The plan must provide that the trustees must treat participants fairly and equally in exercising their powers in relation to the acquisition of dividend shares.U.K.
(2)The plan must provide for the trustees to acquire dividend shares on behalf of participants on the acquisition date.
(3)The number of dividend shares acquired on behalf of each participant must be determined in accordance with the market value of the shares on the acquisition date.
(4)In this paragraph “the acquisition date” means the date set by the trustees for the acquisition of dividend shares and falling not later than 30 days after the dividend is received by them.
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