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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
- Cash dividends where no...
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Changes over time for: Cross Heading: Cash dividends where no requirement to reinvest
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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Cash dividends where no requirement to reinvest is up to date with all changes known to be in force on or before 22 February 2025. 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 Cash-dividends-where-no-requirement-to-reinvest:
Cash dividends where no requirement to reinvestU.K.
69(1)The plan must require any distributable cash dividends in respect of plan shares held on behalf of a participant to be paid over to the participant as soon as practicable.U.K.
(2)“Distributable cash dividends” means cash dividends [F1so far as they] are not required to be reinvested under the plan.
Textual Amendments
F1Words in Sch. 2 para. 69(2) substituted (with effect in accordance with Sch. 2 para. 86 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 85
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