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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
- Holding period for dividend...
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Changes over time for: Cross Heading: Holding period for dividend shares
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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Holding period for dividend shares is up to date with all changes known to be in force on or before 04 March 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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Holding period for dividend sharesU.K.
67U.K.Paragraphs 36 and 37 (the holding period and related matters) apply in relation to dividend shares as they apply in relation to free shares, except that the holding period must be 3 years.
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