Related Commentary  Related HMRC Manuals

407(1)  This section applies if dividend shares cease to be subject to a Schedule 2 share incentive plan before the end of the period of 3 years beginning with the date on which the shares were acquired on the participant's behalf.

407(2)  For income tax purposes a dividend is treated as paid to the participant in the tax year in which the shares cease to be subject to the plan.

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