Statute
Section 496 — Income Tax (Earnings and Pensions) Act 2003: No charge on cash dividend retained for reinvestment
Text of the provision Official document
No charge on cash dividend retained for reinvestment 496 For the exemption from income tax of amounts retained under paragraph 68(2) of Schedule 2 (amount of cash dividend not reinvested), see section 770 of ITTOIA 2005 (amounts applied by SIP trustees acquiring dividend shares or retained for reinvestment).
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →