393 Later charge where cash dividends retained in SIPs are paid over
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

393  Later charge where cash dividends retained in SIPs are paid over

(1)     This section applies if a cash dividend is paid over to a participant under paragraph 68(4) of Schedule 2 to ITEPA 2003 (cash dividend paid over

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