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Income Tax (Earnings and Pensions) Act 2003

Paragraph 65: General requirements as to dividend shares

3145.This paragraph sets out the general requirements relating to dividend shares that the plan must meet. It derives from paragraph 55 of Schedule 8.

3146.In paragraph (a), the words “in the same company” have been added at the beginning. It is likely that these words would be implied if the point ever arose; but the addition of these words put the point beyond any doubt. See Note 66 in Annex 2.

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