Statute
Section 997 — Corporation Tax Act 2009: No deduction for expenses in providing dividend shares
Text of the provision Official document
No deduction for expenses in providing dividend shares 997 1 No deduction is allowed to a company for expenses in providing shares that are acquired on behalf of employees under a Schedule 2 share incentive plan as dividend shares.
2 This is subject to section 988.
Official source: legislation.gov.uk
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